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A COJIPEEHENSIVB VIEW OF THE POWERS, FUNCTIONSJ'hA^D DU'rtM'-OP"THJj^-i» 
HEADS OF DEPARTMENTS, BUREAUS, AND DIVISIONS AT\^!SSMH*Ml'9Jj'f''^ 
AS PRESCRIBED BY LAW AND REGULATIONS ; TOGETHER WITH 
A* DESCRIPTION IN DETAIL OF THE ORGANIZATION OF EACH ; 
ALSO A SKETCH IN DETAIL OF THEIR PRACTICAL OPER- 
ATIONS IN THB TRANSACTION OF PUBLIC AFFAIRS 
AND OF BUSINESS WITH THE PEOPLE. 



By Webster Elmes, 

Of the Department of Justice. 

(Attorney-at-Law.) 



WASHINGTON, D. C. 

W. H. & O. H. MOBRISON. 

1879. 






Entered according to the Act of Congress, in the j-ear 1879, by 

W. H, & 0. H. MORRISON, 

In the Office oi' the Librarian of Congress, at Washington. 



FEB IS 191Q 



From the Press of 

Thomas lie Gill d: Co., 

Washington, D. C. 



PREFACE. 



The duties of the officers in the Civil Service of the Govern- 
ment at Washington are but imperfectly understood bj^ the 
people at large. They have an indefinite idea of the employment 
of a numerous army of officers at the National Capital, but beyond 
this, and as regards the nature of that employment, its impor- 
tance with respect to the material interests of the country, and 
the individual responsibility involved, thej^ have seemingly given 
little thought. It is only in individual cases, where private in- 
terests require business transactions at the seat of government, — 
as in the case of a contract, bounty, pension, land, or other 
claim, — that attention is awakened, and then it is directed in a 
particular channel, and in that alone. The executive depart-' 
ments embrace a large number of able, faithful, and experienced 
men, skilled in the special duties required of them, having a 
practical knowledge of laws, rules, and precedents, and of the 
application of the same, which can be gained only after jj^ears of 
faithful service. The heads of departments and bureaus, men of 
marked ability, are for the most part dependent upon their 
subordinates in position, many of whom have devoted a lifetime 
to the service, for a successful administration of Government 
affairs. The aim of this volume is to bring before tiie people 
somewhat in detail, yet in as concise a form as practicable, infor- 
mation of the duties required of the diiferent classes of officers, 
to familiarize them Avith the plan of organization of the several 
departments, bureaus, and divisions, and to impart something 
regarding the mode of proceeding therein, and the place where 
public business, of whatever character, is transacted. The hope 
is entertained that it may prove useful not only to public officers, 
and to others whose business interests point to the National 
Capital, but to those who desire a closer insight into the work- 
ings of their Government, and a better knowledge of what is 
required of public servants in the interest of the whole people. 

W. E. 
Washington, D. C, June 1, 1879. 



CONTENTS, 



CHAPTER I. PAGE. 

The PRESp>ENT 9'_14 

CHAPTER II. 

The Executive Departments Generally 15_27 

CHAPTER III. 

The Department of State 2&-42 

1. The Secretary of State 28 

2. The Consular Bureau "_[[" 37 

3. The Diislomatic Bureau '.'.'.'.'." gg 

4. The Bureau of Accounts '.'.'...". 30 

5. The Bureau of Indexes and Archives 40 

6. The Librarian 40 

7. The Division of Statistics ..".'.'.'.. 41 

8. The Examiner of Claims '..."."'..'. 41 

CHAPTER lY. 

The Department op War 43-65 

1. The Secretary of War 44 

2. The Office of the Adjutant-General..'. '.'..'.'.'. ,57 

3. The Oliice of the Quartermaster-General 58 

4. The Office of the Paymaster-General 60 

5. The Office of the Commissary-General 62 

6. The Office of the Surgeon-General 62 

7. The Office of the Chief of Engineers '.'.'. 63 

8. The Office of the Chief of Ordnance 63 

9. The Office of Military Justice 64 

10. The Office of the Inspector-General 65 

CHAPTER y. 

The Department of the Treasury 66-313 

1. The Secretary of the Treasury 68 

2. The Collection of the Revenue 69 

3. The Safe-keeping and Disbursement of Public Moaeys.'.'."." 86 

4. The Support of the Public Credit 94 

5. The Interests of Commerce and Navigation 100 

6. The Management of the Public Accounts '. 109 

7. The Public Property and Miscellaneous Ill 

CHAPTER yi. 

The Office of the Secretary op the Treasury 114 

h '^l^^ Division of Warrants, Estimates, and Appropriations.. 118 

2. The Division of Public Moneys 128 

3. The Customs Division 144 

4. The Division of Internal Revenue and Navigation.......!..... 150 

5. The Division of Loans and Currency If-j 

6. The Division of ReA^enue Marine..'. igj 

7. The Division of Appointments .' 13(3 

8. The Division of Stationery and Printing 167 



<\!^K 



4 • CONTENTS. 

PAGE. 

0. The Division of Special Agents 168 

10. The Secret Service Division 169 

11. Captured and Abandoned Property Division 170 

12. Division of Disbursements 173 

18. The Light-house Board 176 

14. Bureau of the Bliut 178 

15. Construction Brancli 180 

16. The Bureau of Engra-\-ing and Printing 181 

17. Office of Supen-ising Surgeon of Marmo Hospitals 183 

18. Tlie Bureau of Statistics 185 

19. Office of the Coast Survey 188 

20. The Life-savmg Service 190 

CHAPTER VII. 
The Fie.st Comptroller of the Treasury 193-198 

1. Accounts of PubUc Debt, 195. 2. Mints and Assay Offices, 

195. 3. Judiciary, 195. 4. Pubhc Printing, 195. 5. Con- 
gressional, 195. 6. Internal Revenue, 195. 7. Diplomatic 
and Consular Intercourse, 195. 8. Public Lands, 195. 
9. Steamboats, 196. 10. aiiscellaneous, 196. 

CHAPTER yill. 

The Second Comptroller op the Treasury 199-205 

1. Division of Army Accounts 204 

2. Division of Naval Accounts 204 

3. Quartermaster's Division 204 

4. Indian Division 204 

5. Division of Army Pensions 204 

6. Division of Miscellaneous Clahns 205 

CHAPTER IX. 
The Commissioker of Customs 206-211 

1. The Customs Division 207 

2. "Warehouse and Bond Division 208 

3. Book-keeijer's Division 210 

4. Division of Miscellaneous 210 

CHAPTER X. 
The First Auditor op the Treasury 212-219 

1. The Customs Di-vision 214 

2. Pubhc Debt Di^■ision 215 

3. Judiciary Division 216 

4. Warehouse and Customs Bond Division ^ 217 

CHAPTER XI. 
The Second Auditor of the Treasury 220-226 

1. Book-keeper's Division 222 

2. Paj-ma.'^ters Division 223 

3. Indian Division .^ 224 

4. Pay and Bounty Division '■ 224 

5. Division for Investigation of Frauds 224 

6. Property Division — Inquiries and Replies 225 

7. Correspondence and Records 226 

8. DiA"ision of Archives and Miscellaneous 225-226 

CHAPTER XII. 
The Third Auditor of the Treasury 227-236 

1. The Book-keeper's Division 230 

2. The tluartermaster's Division 230 

3. Tlie Svibsistence and Engineer Division 231 

4. Claims Di%'i.sion 233 

5. Pension Division 234 

6. Collection Division 235 



CONTENTS. 5 

CHAPTER XIII. PAGE. 

The Fourth Auditor of the Treasury 337-246 

1. Tlie Paymaster's Division 240 

2. Navy Pay Agents' Division 240 

3. Prize and Record Division 241 

4. Navy Pension Division 242 

5. Book-keeper's Division 243 

6. General Claims Division 243 

CHAPTER Xiy. 

The Fifth Auditor of the Treasury 244-246 

1. Diplomatic and Consular Accounts 244 

2. Internal Revenue Accounts 245 

CHAPTER XT. 

The Sixth Auditor of the Treasury 247-257 

1. The Examining Division 252 

2. Tlie Registering Division 253 

3. The Book-keeper's Division 254 

4. The Stating Division 254 

5. Tlie Collecting Division 254 

6. Tlie Foreign Mails 255 

7. The Pay Division 255 

8. Money-order Accounts 256 

CHAPTER XVI. 

The Register of the Treasury 258-265 

1. Division of Receipts and Expenditures 260 

2. Lean Division 260 

8. Note and Coupon Division , 262 

4. Note and Fractional Currency Division 264 

5. Tonnage Division 265 

CHAPTER XVII. 

The Treasurer of the United States 266-276 

1. The Cashier's Division 270 

2. The Chief Clerk's Division...... 271 

3. The Division of Issues 272 

4. The Redemption Division 273 

5. The Division of Accounts 273 

6. The Division of Loans 274 

7. The Division of National Banks 274 

8. The National Bank Redemption Agency 275 

CHAPTER XVIII. 

The Commissioner op Internal Revenue 277-295 

1. The Solicitor of Internal Revenue 277 

2. The Division of Law 290 

3. Tlie Division of Appointments 291 

4. The Division of Accounts 291 

5. The Division of Distilled Spirits 292 

6. The Division of Assessments 294 

7. The Stamp Division 294 

8. The Division of Revenue Agents 295 

CHAPTER XIX. 
The Comptroller of the Currency 296-313 

1. The Division of Organization 308 

2. The Division of Issue 309 

3. Tlie Division of Reports 311 

4. Tlie Division of Redemption 312 



6 CONTENTS. 

CHAPTER XX. PAGE. 

The Post Office Departjiext 314-349 

1. The Postmaster-General 315 

2. The First Assistant 340 

3. The Division of Free Delivery 340 

4. The Blank Agency 340 

5. The Appointment Division 340 

6. Bond Division 340 

7. Salary and Allowance Division 342 

8. The Second Assistant 343 

9. Tlie Contract Division 343 

10. The Division of Kailway Classification 343 

11. Rail-way Mail Service 343 

12. Inspection Di\'ision 343 

13. Mail Eqnipment Division 344 

14. The Third Assistant 344 

15. Division of Finance 344 

16. Division of Postage Stamps, &c 345 

17. Division of Registered Letters 349 

18. Division of Dead Letters 340 

19. Office of Foreign Mails 347 

20. Money-order Office 348 

21. Topogi-apher's Office 3-18 

22. Office of Special Agents and Mail Depredations 348 

23. Office of Attorney-G-eneral for the Post Office Department. 349 

CHAPTER XXI. 

Tile Department of Jcstice 350-377 

1. The Attorney-G-eneral 351 

CHAPTER XXII. 

The Office op thle Solicitor op the Treasury 363-377 

1. The Solicitor of the Treasury 366 

CHAPTER XXIII. 

The Department op the Navy , 378-395. 

1. The Secretary of the Navy 379 

2. Bureau of Yards and Docks 390 

3. Bureau of Equipment and Recruiting 391 

4. Bureau of Construction and Repair 392 

5. Bureau of Steam Engmeerlng 392 

6. Bureau of Na-vigation, Hydrographic Office ' 392 

7. Bureau of Ordnance 394 

8. Bureau of Provisions and Clothing 394 

9. Bureau of Medicine and Surgery 394 

CHAPTER XXIY. 

The Department op the Interior 396-000 

1. The Secretary of the Interior 397 

The Census, the Public Lands, Public Buildings, Contracts 

and Printing, Pensions, Hospitals, Patents 407-414 

• 2. The Assistant Attorney - General for the Interior Depart- 
ment 3D6 

3. The Division of Appointments 416 

4. The Division of Disbursements 416 

5. The Dmsion of Indian Affairs 417 

.6. The Division of Lands and Railways 418 

7. The DiAision of Pensions and Miscellaneous 419 

8. The Division of Public Documents 419 

9. The Returns Office 1 419 

10. The Board of Indian Commissioners 420 



CONTENTS. 7 

CHAPTER XXT. PAGE. 

The G-eneeal Laxd Office 422-455 

1. Surveys, 422. 2. Pre-emptions, 423. 3. Homesteads, 424. 
4. Timber Culture, 426. 5. Bounty Lands, 427. 6. Mineral 

Lands, 428. 7. Desert Lands, 429. 8. Town Sites 430 

9. Agricultural College Sei'ip...i 431 

10. The Commissioner oi the General Land Office • 433 

11. Chief Clerk's Division 438 

12. The Kecorder's Division j 439 

13. The Public Lands Division 439 

14. Division of Private Land Claims 441 

15. Division of Public Sitrveys 441 

16. Division of Railroads 442 

17. Pre-emption Division 443 

18. Military Warrant Division 443 

19. Swamp-land Division ' 443 

20. Division of Accounts 444 

21. Division of Mineral Claims •• 445 

CHAPTER XXYI. 
The Commissioner of Indian Apfaies 446-452 

1. The Office of Indian AiTairs 448 

2. Finance Division 449 

3. Division of Accounts ^ 449 

4. Land Division .". 450 

5. Civilization Division 450 

6. Records and Files Division 453 

CHAPTER XXVII. 

,The Commissioner of Pensions 453-470 

1. The Pension Office, 456. 2. Invalid Pensioners, 457. 3. Sur- 
vivors of War of 1812, 460. 4. Widows and Children's 
Pensions, 460. 5. Dependent Relatives' Pensions, 462. 

6. Time and Manner of Paying Pensions 465 

7. MaU Division 467 

8. Division of Records and Accounts 467 

9. Medical Division 467 

10. Invalid Division 468 

11. Navy, Old War, and Bounty Land Division 468 

12. Widows' Division 469 

13. Special Service Division 469 

CHAPTER XXVIII. 

The Patent Office 471-487 

1. Trade-marks and Original Designs 477 

2. The Commissioner of Patents 481 

CHAPTER XXIX. 
The Bureau of Education 488-489 

1. The Division of Correspondence, Records, and Documents. 488 

2. The Division of Statistics 489 

3. The Division of Translation 489 

4. The Division of Abstracts 489 

CHAPTER XXX. ' 

The Office of the Auditor of Railroad Accounts 490-491 

CHAPTER XXXI. 
The Department op Agriculture 492-496 

1. The Commissioner 493 

2. The Chemist 495 

3. The Entomologist 495 

4. The Botanist 495 

5. The Statistician 496 



The Executive Departments. ' 



CHAPTER I. 

THE PRESIDENT. 



1. By the Constitution of the United States, the powers 
of the Federal Grovernment are divided into three great 
branches : the Legislative, the Executive, and the Judicial. 
Each of these, as constituted, exercises by authority of that 
instrument well-defined, separate, and independent func- 
tions, which are not to be limited or encroached upon in 
any sense by the other. It is the province of the Legisla- 
tive branch to enact the laws, of the Executive branch to 
carry them into effect, and of the Judicial department to 
construe and apply the same, within the limits of its juris- 
diction, to controversies as they may arise, whether between 
individuals, between them and the United States, or between 
the several States. 

In accordance with this supreme law of the land, the 
executive power is vested in the President. The political 
qualification for the ofiice is, that he shall be a natural-born 
citizen of, and shall have been a resident for fourteen years 
within, the United States ; also, that he shall have attained 
the age of thirty-five years. (Art. II, §§ 1, 2.) 

S. According to the same instrument, he is the Com- 
mander-in-Chief of the Army and Navy of the United States. 
and of the militia of the several States when called into 
the actual service of the United States. (Id., § 2.) 

S. He may require the opinion in wi-iting of the princi- 
pal ofiicers in each of the executive departments upon any 



10 THE EXECUTIVE DEPARTMENTS. 

subject relating to the duties of their respective offices. 
(Id.) 

4. He is invested with power to grant reprieves and par- 
dons for offenses against the United States, except in cases 
of impeachment. (Id.) 

5. He has power, by and with the advice and consent of 
the Senate, to make treaties, provided two -thirds of the 
Senators present concur ; and he is required to nominate, 
and by and with the advice and consent of the Senate to 
appoint, ambassadors, other public ministers and consuls, 
judges of the Supreme Court, and all other officers of the 
United States whose appointments are not otherwise pro- 
vided for in the Constitution, and which shall be established 
by law. This last provision, as to other officers not pro- 
vided for in the Constitution, is, however, subject to the 
power of Congress to vest the appointment of such inferior 
officers as it may think proper in the President alone, in 
the courts of law, or in the heads of departments. He has 
power to fill all vacancies that may happen during the re- 
cess of the Senate, by granting commissions to expire at 
the end of the next session thereof. (Id.) 

6. He is required from time to time to give to Congress 
information of the state of the Union, and to recommend 
for its consideration such measures as he shall judge neces- 
sary and expedient. He may on extraordinary occasions 
convene both Houses, or either of them ; and in case of 
disagreement between them with respect to the time of 
adjournment, he may adjourn them to such time as he shall 
think proper. (Id., § 3.) 

T, He is empowered to receive ambassadors and other 
public ministers. (Id.) 

8. He is required to take care that the laws be faithfully 
executed, and to commission all the officers of the United 
States. (Id.) 



THE PRESIDENT, 11 

0. Every bill which shall have passed the House and the 
Senate, before it becomes a law, as likewise every order, 
resolution, or vote [except on a question of adjournment] 
req\iiring the concurrence of both Houses, must be pre. 
sented to the President. If he approves it, he is required 
to sign the same ; but if the contrary, to return it, with his 
objections, to the House in which it originated, to become 
a law on being repassed by two-thirds of each House. If 
the President shall fail to return the bill, order, &c., within 
ten days, Sundays excepted, it becomes a law, the same 
as if he had signed it, unless its return is prevented by the 
adjournment of Congress. (Art. I, § 2.) 

1®. The President is authorized by act of Congress to 
appoint, as his official household, a private secretary, an 
assistant secretary, two executive clerks, a steward, and a 
messenger. 

M. Whenever Congress is about to convene, and from 
the prevalence of contagious sickness, or the existence of 
other circumstances, it would, in the opinion of the Presi- 
dent, be hazardous to the lives or health of the members 
to meet at the seat of government, he is authorized, by 
proclamation, to convene that body at such other place as 
he shall judge proper. (R. S., § 34.) 

1^. In any case of the death, resignation, absence, or 
sickness of a head of a department or of the head of a bu- 
reau, or of any officer thereof whose appointment is not 
vested in the head of a department, except in the case of 
the death, resignation, absence, or sickness of the Attorney- 
Greneral, the President may authorize and direct the head 
of any other department, or any officer in either department 
whose appointment is vested in the President by and with 
the advice and consent of the Senate, to perform the duties 
of the vacant office ; but a vacancy occurring through death 
or resignation may not be filled for a longer period than ten 



12 THE EXECUTIVE DEPARTMEinTS, 

days. And no temporary appointment, designation, or as- 
signment shall be made otherv/ise than as so provided, 
except dm-ing a recess of the Senate. (R. S., §§ 177, 178, 
179, 181.) 

IS. The President is authorized, dm-ing a recess of the 
Senate, to suspend any of the civil officers appointed by and 
with the advice and consent of the Senate, except judges 
of United States courts, until the end of the next session of 
the Senate, and to designate some suitable person, subject 
to be removed by the designation of another, to perform 
the duties of the suspended officer. Within thirty days 
after the commencement of each session of the Senate, 
except for any office which he deems should not be filled, 
the President is required to nominate persons to fill all 
vacancies existing at the meeting of the Senate, whether 
temporarily filled or not, and also in the place of officers 
suspended ; and if the Senate refuse to advise and consent 
to an appointment in the place of any suspended officer, 
then the President is required to nominate another person 
as soon as practicable to the same session for the office. 
(R. S., § 1768.) 

IJ:. The President may, under certain cu'cumstances, dis- 
charge poor debtors under imprisonment on execution for 
debt due the United States. (R. S., § 3472.) 

15. He may regulate and increase the sums for which 
official bonds are given by customs officers, receivers and 
registers of the Land Office, and disbursing officers under 
the direction of the War and Navy Departments. (R. S., 
§ 3639.) 

16. He may, in case of war between the United States 
and any foreign Power, and after making proclamation, 
apprehend, restrain, secure, and remove alien enemies, and 
regulate the conduct to be observed by the United States 
towards such persons. (R. S., § 4067.) 



THE PRESIDENT. 13 

17.. He may employ United States armed vessels to 
suppress piracy and to protect the merchant marine of the 
United States from piratical aggressions, and he may also 
prescribe regulations to this end. (R. S., § 4293.) 

18. He may employ the land and naval forces, or the 
militia, to compel the departure of any foreign vessel from 
the United States, v/hen by the laws of nations or treaties 
with the United States such vessel should not remain. (R. 
S., § 5288.) 

I©. In case of insurrection in any State against the gov- 
ernment thereof, the President, on application of the Legis- 
lature of such State, or of the Executive when the Legisla- 
ture cannot be convened, is empowered to call forth such 
of the militia of any other State as he may deem sufficient 
to suppress such insurrection ; or he may employ such por- 
tion of the land or naval force as he may think necessary 
for the purpose. 

^©, He may likewise call out the militia of any State or 
^ employ the land and naval forces to suppress rebellion 
against the United States, when the ordinary com'se of judi- 
cial proceedings is in his judgment impracticable. And 
he is invested by law with the power to originate and take 
rigorous measures, as specified, to this end. (R. S., §§ 5298, 
5299, &c.) 

31. He is authorized to employ any armed vessel of the 
United States to suppress the slave trade carried on by citi- 
zens or residents of the United States in American vessels, 
and to make regulations and arrangements for the safe- 
keeping, support, and delivery outside the United States 
of negroes, mulattoes, or persons of color captm-ed from 
vessels so engaged. (R. S., §§ 5557, 5561, 5566, 5567, 5568, 
5569.) 

®S. The foregoing are the more important, general, and 
specific powers and duties of the President as laid down in 



14 THE EXECUTIVE DEPARTMENTS. 

the Constitution and laws ; but there are numerous other 
provisions scattered through the statutes conferring upon 
the Executive, functions and powers and requiring duties 
from him as to minor details of our Indian service, of emi- 
gration, public lands, revenue, coast survey, &c., which are 
necessarily involved in the faithful execution of the laws 
regarding those titles, and in the supervision of those sub- 
jects, under the direction of the President, by the proper 
heads of departments respectively. 

93. The acts of these heads of departments are in law 
the acts of the President. He acts by and through them. 
The executive power is vested in him. It is not necessary, 
generally, in order to the proper performance of duties 
specifically required of him by law, nor is it essential to 
constitute the act a valid one, that his dkection of the sub- 
ject-matter shall be a personal one, or that it shall aj^pear 
that the act was done tlirough his direction ; but such du*ec- 
tion on his part will, in general, be presumed as regards all 
official acts of the head of the proper department. (13 
Peters, p. 498 ; 16 Id., p. 291 ; 1 How., p. 290 ; 7 Opins.. 
p. 453.) 



THE DEPARTMENTS GENERALLY. 15 



CHAPTER n. 

THE EXECUTIVE DEPARTMENTS GENERALLY. 

S4:. Provision is made in the statutes of the United 
States for seven executive departments of the G-eneral Grov- 
ernment, namely : 

The Department of State. 

The Department of War. 

The Department of the Treasury. 

The Post Office Department. 

The Department of Justice. 

The Department of the Navy. 

The Department of the Interior. 

2&. Each of these departments is directed in its opera- 
tions by a head, who, upon any subject relating to the duties 
of his office, is constituted by the supreme law of the land 
an adviser of the President. 

The functions and duties of these high executive officers 
are well defined by law, in general and special provisions 
aiming to restrict their operations within proper and well- 
guarded limits, the better to promote the political and ma- 
terial interests of the people, and to afford security against 
usurpation and abuse of power. 

^@. Each is authorized to prescribe rules and regula- 
tions for the government of his department, the distribution 
and transaction of its business, and the custody, use, and 
preservation of the records and property appertaining to it. 
He is authorized to employ such a number of clerks of the 
several classes as is authorized by law, or as may be appro- 
priated for by Congress. These clerks are classified by the 
Revised Statutes as clerks of the fourth, third, second, and 



16 THE EXECUTIVE DEPAETMENTS. 

fii'st classes. In addition to these, provision is made from 
time to time, according to the requirements of any depart- 
ment, for a limited number of temporary clerks. The num- 
ber of those of the four classes named, which are under- 
stood to constitute the regular or permanent clerical force 
of the departments, is restricted or enlarged from year to 
year by the appropriation acts, in accordance with the de- 
mands of the public business or with the judgment of Con- 
gress. 

Sf. It is required by law that no person shall be ap- 
pointed in either of the classes named until he shall have 
been examined and found qualified by a board of three 
examiners, to consist of the head of the bureau in which 
the appointment is to be made and two clerks to be select- 
ed by the head of the appropriate department. (R. S., § 
164.) ^^— «• ^-- • ■''■-•• . ' ^ ^"^ 

38. Each department has a disbursing clerk, (the Treas- 
ury one additional,) who is required to give bond for the 
faithful discharge of his duties, which consist, mainly, of 
the payment of salaries and the contingent expenses of 
the department. With the exception of those in the Treas- 
ury Department, each is required to superintend the build- 
ings occupied by his department. (R. S., § 176.) 

S®. Besides these, the Revised Statutes provide for and 
create an officer for each department, and for some of the 
bureaus thereof, designated as cliief clerk, Avith well-defined 
and important duties and functions. He is to supervise the 
duties of the other clerks in his department or bureau, and 
to see that they are faithfully performed. He is to take 
care, from time to time, that the duties of the other clerks 
are distributed with equality and uniformity, according to 
the nature of the case. He is to revise such distribution 
from time to time, for the purpose of correcting any tend- 
ency to undue accumulation or reduction of duties, whether 



THE DEPARTMENTS GENERALLY. 17 

arising from individual negligence or incapacity, or from 
increase or diminution of particular kinds of business ; and 
he is to keep his superior officers advised of any existing 
defect in the arrangement or dispatch of business. Such 
defects are to be reported monthly, and each head of a de- 
partment, chief of a bureau, or other superior officer, upon 
receiving such a report, is required to take action as here- 
inafter stated. (R. S., §§ 174, 175.) 

The chief clerk is essentially the business officer of the 
department or bureau, acting in an administrative rather 
than in a clerical capacity. 

By a recent act of Congress reorganizing the Treasury 
Department, the chief clerks of certain bureaus thereof were 
changed by designation to deputies, but the duties remain 
as before. Two classes of officers were at the same time 
created in the office of the Secretary of the Treasury, called 
chiefs and assistant chiefs of divisions, and in the several 
bureaus of that department a class also called chiefs of 
divisions. 

In some of the other departments there are such officers 
as chiefs of bureaus, superintendents, &c. 

These different classes of officers are merely referred to 
in this chapter in order to give a general idea of the organ- 
ization of the several departments for business. The rela- 
tions of those officers to their respective departments, and 
with the people whose business interests or necessities may 
bring the two into contact, will be treated of in other por- 
tions of this book under appropriate heads. Ascending 
still higher in the scale, it will be necessary to refer, in the 
proper place, to the immediate assistants to the head of 
each executive department, as that department is hereafter 
treated of separately. 

30. Whenever it becomes necessary for the head of any 
department or office to employ special agents other than 
2 



18 THE EXECUTIVE DEPAKTMENTS. 

officers of the army or navy who may be charged with the 
disbursement of public moneys, such agents shall, before 
entering upon duty, give bond in such form and with such 
security as the head of the department or office may ap- 
prove. (R. S., § 3614.) 

31. From the first day of October until the first day of 
April in each year all the bureaus and offices in the State, 
tVar, Treasury, Navy, and Post Office Departments, and in 
the General Land Office, are required by law to be open 
for the transaction of public business at least eight hours 
in each day ; and from the first of April until the first of 
October in each year at least ten hom-s in each day, except 
Sundays and days declared public holidays by law. (R. S., 
§162.) ■ , 

It is made the duty, however, of the heads of the several 
executive departments, and of the respective bureaus there- 
in, in the interests of the public service, to require of all 
clerks and chiefs of divisions therein such hours of labor 
as may be deemed necessary for the proper dispatch of the 
public business, not exceeding the time for which such de- 
partments are required to be opened for business. (Act 
June 20, 1874, Stats. 18, p. 109.) 

33. The legal holidays mentioned are Sunday, Christ- 
mas Day, the fourth of July, and any day appointed by the 
President as a day of public fast or thanlisgiving ; and in 
the District of Columbia the 1st of January. By a recent 
act of January 31, 1879, the 22d of February is also, after 
the year 1879, made a legal hohday in that District. 

33. Each head of a department, chief of a bureau, or 
other superior officer, is required, upon receiving the 
monthly report of the chief clerk, to examine the facts 
stated therein, and take such measures as may be neces- 
sary and proper to amend existing defects in the arrange- 



THE DEPARTMENTS GENERALLY. 19 

ment or dispatch of business disclosed by such report. 
(R, S., § 175.) 

3 J:. In case of the death, resignation, absence, or sick- 
ness of the head of a department, the first or sole assistant 
thereof, unless otherwise directed by the President in .ac- 
cordance with law, is required to perform the duties of such 
head until a successor shall be appointed or until such sick- 
ness or absence shall cease. 

Likewise, in case of the death, resignation, absence, or 
sickness of any chief of a bureau or an officer thereof whose 
appointment is not vested in the head of the department, 
the assistant or deputy of such chief or officer, or if there 
be none the chief clerk of such bureau, is required to per- 
form the duties. 

Except in case of the death, absence, resignation, or sick- 
ness of the Attorney-G-eneral, the President may, in his dis- 
cretion, authorize and direct the head of any department, or 
any other officer in either department whose appointment is 
vested in the President by and with the advice and consent 
of the Senate, to perform the duties of the vacant office 
until a successor is appointed or the sickness or absence of 
the incumbent shall cease. But a vacancy occasioned by 
death or resignation cannot legally be filled under these 
provisions for a longer period than ten days. (R. S., §§ 
177, 178, 179, 180.) 

35. An officer or clerk of a department lawfully detailed 
to investigate fraud or attempted fraud on the Grovernment, 
or any irregularity or misconduct of any officer or agent of 
the United States, has authority to administer oaths to wit- 
nesses attending to testify in the course of the investigation. 

Any head of a department wherein a claim against the 
United States is properly pending may apply to any judge 
or clerk of any court of the United States, in any State, 
District, or Territory, to issue a subpoena for any witness 



20 THE EXECUTIVE DEPARTMENTS. 

within the jurisdiction to appear, at a time and place stated, 
before any officer authorized to take depositions to be used 
in the United States courts, there to give full and true an- 
swers to such written interrogatories and cross-interroga- 
tories as may be submitted with the application, or to be 
orally examined and cross-examined upon the subject of 
such claim. Compulsory process may be used in such cases 
by the court to enforce the appearance and testimony of 
the witness. (R. S., §§ 184, 186.') 

36. If the services of counsel are required by any head 
of a department at the examination of such witnesses or in 
the legal investigation of any claim pending in his depart- 
ment or any bureau thereof, he may give notice to the 
Attorney-G-eneral accordingly, and inform him of all the 
facts necessary to enable that officer to furnish proper pro- 
fessional service in attending such examination or in mak- 
ing the investigation. (R. S., § 187.) 

3T. The proper department, bureau, or officer, when 
called upon for the same by the Attorney-Greneral in the 
interests of the defense of a suit in the Court of Claims 
against the United States involving transactions in such 
department or bureau or by such officer, is required to fur- 
nish a full statement in writing of all the facts, circumstan- 
ces, and proofs, with a reference to or description of all 
official documents or papers, if any, as may famish proof 
of facts necessary for the defense, mentioning the depart- 
ment, office, or place where the documents or papers may 
be procured. 

If the claim has been passed upon and decided by the 
department, bureau, or officer, the statement must declare 
the reasons and principles, succinctly, upon which the de- 
cision was based. If such decision was founded upon an 
act of Congress, the act must be cited specifically ; and any 
interpretation or construction of the same by the depart- 



THE DEPARTMENTS GENERALLY. 21 

ment, bureau, or officer must be set forth, and a copy of 
the opinion must be annexed. Where any decision in the 
case has been based upon a regulation of the department, 
or where such regulation has, in the opinion of the officer 
transmitting the statement, any bearing upon the claim in 
suit, the same must be distinctly quoted at length in the 
statement. Such statement may be held to apply to one 
case or a class of cases pending in the Court of Claims, the 
defense of which depends upon the same facts, circumstan- 
ces, and proofs. (R. S., § 188.) 

38. The head of a department is prohibited from em- 
ploying attorneys or counsel at the expense of the United 
States ; but when in need of counsel or advice, he is re- 
quired to call upon the Department of Justice, the officers 
of which are required to attend to the same. (E.. S., § 189.) 

30. The balances which may from time to time be stated 
by the Auditor and certified to the heads .of departments 
by the Commissioner of Customs or the Comptrollers of 
the Treasiu-y, upon the settlement of public accounts, are 
not subject to be changed or modified by the heads of de- 
partments, but ^e conclusive upon the Executive branch 
of the Grovernment, and subject to revision only by Con- 
gress or the proper comls. The head of the proper depart- 
ment, before signing a warrant for any balance certified to 
him by a Comptroller, may, however, submit to such Comp- 
troller any facts in his judgment affecting the correctne^ 
of such balance, but the decision of the Comptroller thereon 
shall be final and conclusive, as hereinbefore provided. 
(R. S., § 191.) 

Previous to the* enactment of this provision, (March 30, 
1868,) a long controversy had existed as to the exclusive 
jurisdiction of the accounting officers over matters of ac- 
count. The opinions of Attorneys-Greneral had left the ques- 
tion in much doubt ; but it seems to have been at length 



22 THE EXECUTIVE DEPARTMENTS. 

settled by the very exhaustive opinion of Attorney-Greneral 
Crittenden, in 5 Opinions, 630, wherein he held to the doc- 
trine of his predecessor, (Reverdy Johnson, page 87 of same 
volume,) " that the decision of a head of a department di- 
recting payment of a particular claim is binding upon all 
the subordinate officers by whom the same is to be audited 
and passed." 

This was, however, under a different state of the law from 
that which now exists. The provision of the Revised Stat- 
utes in section 191, before cited, which was compiled from 
section 1, act of March 30, 1868, would seem to settle any 
doubt, and to declare, in as clear and explicit language as 
can be framed, a rule of practice directly the opposite 
of the doctrine before laid down by these officers. Al- 
though under that statute the head of a department may 
not alter or modify a balance found by the accounting offi- 
cers, he may still withhold his warrant or requisition, and 
certify to the Comptroller any facts in his judgment affect- 
ing the correctness of such balance. Thus, the question as 
to the restraint which the head of the department may 
exercise upon the accounting officer, woulciseem to be still 
an open one, and not free from doubt. Of course this re- 
straint operates only in favor of the United States. He is, 
nevertheless, still powerless to direct a credit to an officer's 
account, or the finding of an amount due against the judg- 
ment and action of the accounting officer. (See 5 Nott 
& Hun., p. 55.) 

4©. The head of each department is required to reioort 
annually to Congress, in detail, the manner in which the 
contingent fund for his department and" the bureaus and 
offices thereof has been expended, giving the names of per- 
sons to whom payments have been made therefrom, the 
quantity and price of anything furnished, the nature of any 
service rendered and paid for, the time employed, and the 



THE DEPARTMENTS GENERALLY. 23 

particular occasion or cause that rendered such service nec- 
essary, and the amount of former appropriations on hand, 
either in the Treasury or in the hands of disbursing officers or 
agents. It is his duty to require of such officers the return 
of precise and analytical statements of and receipts for 
moneys expended by them diu-ing the next preceding year, 
and to communicate the results of such returns to Congress, 
(K. S., § 193.) 

41. He is required also to make an annual report to 
Congress of the names of clerks and employees of his 
department, stating the time that each was actually em- 
ployed and the sums paid to each ; also whether they have 
been usefully employed, and whether the services of any 
can be dispensed with without detriment to the public serv- 
ice ; also whether the removal of any and the appointment 
of others in then- places are required for the better dispatch 
of business. He is required also, as soon as practicable 
after the last day in September in each year in which a 
new Congress is to assemble, to cause to be filed in the 
Department of the Interior a full and complete list of all 
officers, agents, clerks, and employees employed in his 
department, with all statistics peculiar to his department 
required to enable the Secretary of the Interior to prepare 
the Biennial Register. (R. S., §§ 194, 198.) 

4:S. The head of each department, with the exception 
of the Department of Justice, is required to furnish to the 
Congressional Printer copies of the documents usually ac- 
companying his Department Annual Eeport on or before 
the first day of November in each year, and a copy of his 
annual repoft on or before the third Monday of November 
in each year. (R. S., § 196.) 

43.- In. case of a proposed expenditure of public money 
upon any land purchased for the purpose of erecting thereon 
any armory, arsenal, fort, fortification, navy-yard, custom- 



24 THE EXECUTIVE DEPARTMENTS, 

house, light-house, or other public building, the respective 
heads of the departments interested are directed by law to 
procure, upon application of the Attorney-G-eneral, whose 
opinion as to the validity of the title is required to be given, 
any additional evidence of title which he may deem neces- 
sary, and which may not be in the possession of the officers 
of the Grovernment ; the expense of procm-ing it to be paid 
out of the contingent fund of the departments respectively. 
(R. S., § 355.) 

44. The head of any executive department may require 
the opinion of the Attorney-Greneral on any questions of 
law arising in the administration of his department. (R. 
S., § 356.) 

45. Copies of any books, records, papers, or documents 
in any of the executive departments, authenticated under 
the seals of such departments respectively, are entitled to 
be admitted in evidence equally with the originals thereof 
(R. S., § 882.) 

46. Whenever any claim is made against an executive 
department involving disputed facts or controverted ques- 
tions of law, and the amount in controversy exceeds three 
thousand dollars ; or where the decision will affect a class 
or fm-nish a precedent for future action in the adjustment 
of a class of cases, without regard to the sum involved in a 
particular case ; or when any authority, right, privilege, or 
exemption is claimed or denied under the Constitution, the 
head of such department may cause such claim, with all the 
vouchers, papers, proofs, and documents pertaining thereto, 
to be transmitted to the Coui-t of Claims. And the law 
requires that the same shall be there proceeded in as if 
originally commenced by the voluntary action of the claim- 
ant ; provided that no case shall be referred by the head 
of a department, unless it belongs to one of the several 
classes of cases which, by reason of the subject-matter and 



THE DEPARTMENTS GENERALLY. 25 

character, the said court might, under existing laws, take 
jurisdiction of on such voluntary action of the claimant. 
(K. S., 1063. See Delaware Eiver S. B. Co. v. United 
States, 5 Nott & Hun., p. 55.) 

4LT, The head of a department may refuse and omit to 
comply with any call of the Court of Claims for informa- 
tion or papers, when in his opinion a compliance would be 
injurious to the public interests. (R. S., § 1076.) 

4:8. The head of any department may employ special 
agents charged with the disbursement of public moneys, 
who are required to give bond subject to his approval. (R. 
S., § 3614.) 

4:9. The heads of departments, in communicating esti- 
mates of expenditiu'es and appropriations to Congress or 
to any committee thereof, are required to specify as nearly 
as may be convenient the sources from which such esti- 
mates are derived, and the calculations upon which they 
are founded; and they are required to discriminate be- 
tween such estimates as are conjectural in their character, 
and such as are framed upon actual information and ap- 
plications from disbursing officers. They are required 
also to give references to any law or treaty by which the 
proposed expenditures are respectively authorized, speci- 
fying the date of each, and the page of the statutes and 
the section thereof in which the authority is to be found. 
In such estimates they are required to include such sums 
as may seem to them necessary for printing and binding, 
to be executed under the direction of the Congressional 
Printer. When in such estimates an appropriation is 
asked for the erection of a public building, or for the con- 
struction of any public work requiring a plan before the 
same may be completed, such estimates must be accompa- 
nied by a full plan, and by detailed estimates of the cost 
of the whole work. All subsequent estimates must state 



26 THE EXECUTIVE DEPARTMENTS. 

the original estimated cost, the aggregate theretofore ap- 
propriated, the amount actually expended on the work, as 
well as the amount asked for the ciirrent year for which the 
appropriation is proposed to be made. They are required 
also to accompany their estimates by minute and full expla- 
nations of the reasons for a variance materially in amount 
from the appropriations ordinarily made for the object 
named, or for the introduction of new items and objects of 
expenditure. They are required also to designate, besides 
the amount required to be appropriated for the next fiscal 
year, the amount of the outstanding appropriation, if any, 
wliich will probably be requked for each particular item 
of expenditure. (R. S., §§ 3660, 3661, 3663, 3664, 3665.) 
All annual estimates are required to be submitted to Con- 
gress tlirough the Secretary of the Treasm-y, and to be in- 
cluded in that officer's book of estimates. (R. S., § 3669.) 

0®, The departments are respectively prohibited by law 
from expending in any one fiscal year any sum in excess 
of appropriations made by Congress for that year, and from 
involving the Government in any contract for the future 
payment of money in excess of such appropriations. And 
all sums appropriated are required to be applied solely to 
the objects for which the appropriations are made, and to 
no other pm-pose. (R. S., §§ 3678, 3679.) 

51. All purchases of and contracts for supplies or serv- 
ices in any of the departments, except contracts for per- 
sonal services, are required to be made after advertising a 
sufficient time previously for proposals respecting the same, 
when the public exigency does not require the immediate 
delivery of the articles or performance of the service ; in 
which case they may be obtained by open purchase or con- 
tract at the places and in the manner in which such articles 
are usually bought and sold, or such services are engaged, 
as between individuals. (R. S., § 3709.) 



THE DEPARTMENTS GENERALLY. 27 

52* It is unlawful for any of the executive departments 
to make contracts for stationery or other supplies for a 
longer term than one year from the time the contract is 
made. (R. S., § 3735.) » 

5^, All printing, binding, and blank books for the Ex- 
ecutive and Judicial Departments are, except as otherwise 
provided by law, required to be done at the Grovernment 
printing-office; and no advertisement, notice, or proposal 
for any executive department or office thereof may be 
published in any newspaper whatever, except in pursuance 
of a written authority for such publication from the head 
of such department ; and no bill for the same can be paid, 
according to law, unless there be presented with such bill 
a copy of the written authority. (R. S., §§ 3786, 3828.) 

Moneys appropriated for contingent, incidental, or mis- 
cellaneous purposes, are not to be exj^ended or paid for 
official or clerical compensation. (R. S., § 3682.) 

Any officer of the Grovernment who knowingly contracts 
for the erection, repair, or furnishing of any public build-* 
ing, or for any public improvement, to pay a larger amount 
than the specific sum appropriated for such purpose, is sub- 
ject by law to punishment by imprisonment for not less 
than six months nor more than two years, and to the pay- 
ment of a fine of two thousand dollars. (R. S., § 5503.) 

54:. The heads of the several departments are required 
to cause to be rendered all necessary and practicable aid 
to the Commissioner of Fish and Fisheries in the prosecu- 
tion of his investigations and inquiries. (R. S., § 4397.) 



28 THE EXECUTIVE DEPARTMENTS. 



CHAPTER in. 

THE DEPARTMENT OF STATE. 

55* This department takes precedence of each of the 
other executive departments by reason of its earlier crea- 
tion. Under this name, it was provided for by act of 
Congress of July 27, 1789. It had existed previously, 
however, under the designation of the Department of For- 
eign Affairs. 

The head of the department is the Secretary of State, 
with whom are immediately associated three officers, de- 
nominated respectif ely as follows : The Assistant Secretary 
of State, the Second Assistant Secretary of State, and the 
Third Assistant Secretary of State. 

The officers subordinate to these are an Examiner of 
Claims, (who is the solicitor of the department.) the Chief 
Clerk, and four Chiefs of the following-named bureaus : 

The Consular Bureau. 

The Diplomatic Bureau. 

The Bureau of Accounts. 

The Bureau of Indexes and Archives. 

Following these are the clerks of the different classes, 
in number as provided by the appropriation acts of Con- 
gress. These clerks are distributed to the several bureaus 
mentioned, and are otherwise engaged in the work of the 
department. 

I. The Secretaey of State. 

^6. It is prescribed by the statutes that the Secretary of 
State shall perform such duties as shall from time to time 



THE DEPARTMENT OF STATE. 29 

be enjoined on or intrusted to him by the President, rel- 
ative to correspondence, commissions, or instructions with 
or to public ministers or consuls from the United States ; 
or to negotiations with public ministers from foreign States 
or princes ; or to memorials or other applications from for- 
eign public ministers or other foreigners ; or to such other 
matters respecting foreign affairs as the President shall 
assign to the department ; also that he shall conduct the 
business of the department in such manner as the Presi- 
dent shall du-ect. (R. S., § 202.) 

57. He has by law the custody and charge of the seal of 
the United States, as well as of the seal of the Department 
of State, and of the books, records, papers, and property 
appertaining to that department ; and is required to affix 
the seal of the United States to civil commissions for offi- 
cers of the United States appointed by the President. (R. 
S., §§ 203, 1794.) 

58. He is to receive any bill, order, resolution, or vote 
of Congress which may become a law, and, as soon as 
conveniently may be, cause the same to be published in 
at least three public newspapers printed within the United 
States, and a printed copy of such law to be delivered to 
each Senator and Representative of the United States, and 
two printed copies duly authenticated to be sent to the 
Executive authority of each State ; and he is required to 
carefully preserve the originals. ( R. S., § 204 ; act Dec. 
28, 1874, Stats. 18, p. 294.) 

59. He is charged with the duty of causing the prepara- 
tion for printing, publishing, and distribution of the Revised 
Statutes of the United States in a prescribed form, embrac- 
ing head notes of the several titles and chapters, marginal 
notes referring to the statutes from which each section is 
compiled, references to decisions of courts, &c. He is 
charged also with the preparation, publication, and distri- 



30 THE EXECUTIVE DEPARTMENTS, 

bution of the laws passed at each session of Congress, and 
with the making of arrangements with booksellers for the 
sale to the public of the Kevised Statutes at the Grovern- 
ment price ; and with the allowance to such booksellers 
such part of ten per cent, above the actual cost as he may 
deem just and reasonable. (Stats. 18, pp. 113, 329.) 

@©. When any amendment proposed to the Constitution 
of the United States has been adopted in accordance with 
the provisions of that instrument, and official notice has 
been received, he is required forthwith to cause the amend- 
ment to be published, with his certificate specifying the 
States by which the same has been adopted, and declaring 
that the same has become valid as a part of the Constitu- 
tion of the United States. (R. S., § 205.) 

61. He is required to lay before Congress within ten 
days after each regular session a statement containing an 
abstract of all returns made to him pui'suant to law by the 
collectors of the different ports, of the seamen registered 
by them, together with an account of such impressments 
and detentions as shall appear by the protests of the mas- 
ters to have taken place. (R. S., § 207.) 

6S. He is required to lay before Congress annually — 

1st. A statement, in a compendious form, of all such 
changes and modifications in the commercial systems of 
other nations, whether by treaties, duties on imports and 
exports, or other regulations, as shall have been com- 
municated to his department, including all commercial 
information contained in the official publications of other 
governments which he shall deem of sufficient import- 
ance. 

2d. A synopsis of so much of the information which may 
have been communicated to him by diplomatic and consu- 
lar officers during the preceding year as he may deeiA valu- 
able for public information, specifying the names of any 



THE DEPARTMENT OF STATE. 31 

consuls or commercial agents who may have been remiss 
in transmitting commercial information. 

3d. A full list of all consular officers. 

4th. A report of any rates or tariffs of fees to be received 
by diplomatic or consular officers which may have been 
prescribed by the President during the year preceding. 

5th. A statement of such fees as may have been collected, 
accounted for, and reported by the various diplomatic and 
consular officers during the preceding year. 

6th. A statement of the lists of passengers arriving in 
the United States from foreign places, returned to him 
quarter-yearly by the collectors of oustoms. 

7th. A statement of the names of any consular officers 
not citizens of the United States to whom salaries have 
been paid during the year preceding, exhibiting the cir- 
cumstances under which they were appointed. (E. S., § 
208.) 

63. He must include in his annual statement of expend- 
itures from the contingent fund of his department all con- 
tingent expenses of foreign intercourse and of all tjpie mis- 
sions abroad, except such expenditiu-es as are settled upon 
the certificate of the President. (R. S., § 209.) 

64. He is required to furnish to the Congressional Print- 
er a correct copy of every act and joint resolution as soon 
as possible after it has become a law ; also of every treaty 
between the United States and any foreign government, 
as soon as possible after it has been duly ratified and pro- 
claimed by the President ; and also of every postal con- 
vention made between the Postmaster-Greneral, by and with 
the advice of the President, on the part of the United 
States, and foreign countries, as soon as possible after 
copies of such conventions have been transmitted to him 
by the Postmaster-G-eneral. (R. S., §§ 210, 3803.) 

65. He is required to publish official notifications from 



32 THE EXECUTIVE DEPARTMENTS. 

time to time of such commercial information communis 
Gated to him by diplomatic and consular officers as he may 
deem important to the public interests, in such newspapers, 
not to exceed three in number, as he may select. (R. S., 

§ 211.) 

He may designate a newspaper in the District of Colum- 
bia in which all Executive proclamations and all treaties 
required by law to be published shall be published, (Act 
July 31, 1876, Stats. 19, p. 105.) 

G6. He is empowered to grant and issue passports, and 
cause passports to be issued and verified in foreign coun- 
tries by such diplomatic or consular officers of the United 
States, and under such rules, as the President shall pre- 
scribe. (R. S., §§ 212, 4075.) 

07. The official bonds of every consul-general, consul, 
vice-consul, and commercial agent, executed in such form 
and on such conditions as the law prescribes, are subject 
to his approval. (R. S., § 1697 ; act June 11, 1874, Stats. 
18, p. ,67.) 

68. He may empower the consuls of the United States 
to pay the foreign postage on such letters destined for the 
United States as may be detained at foreign ports for non- 
payment of postage. (R. S., § 4014.) 

60. The Secretary of State, through the minister resi- 
dent at Japan, is authorized to rent, furnish, and keep suit- 
able buildings, with grounds appurtenant, in Jeddo, or such 
other place as he may designate, for a court-house and jail, 
at an annual cost not exceeding five thousand dollars ; pro- 
vided that the period for which the building shall be rented 
shall be for two years, with renewals for two years, as he 
may determine. (R. S., § 4124.) 

70. He is also authorized to rent, furnish, and keep suit- 
able buildings, with grounds appurtenant, at Pekin, for the 
use of the legation at China, at an annual cost not exceed- 



THE DEPARTMENT OF STATE. 33 

ing five thousand dollars, such lease to be for two or more 
years, renewable as he shall determine. (Act March 3, 
1875, Stats. 18, p. 377.) 

'^1. Certain judicial functions imposed upon the minis- 
ters of the United States in certain uncivilized countries, 
such as China, Japan, Siam, Egypt, Madagascar, Turkey, 
Persia, Tripoli, Tunis, Morocco, and Muscat, devolve, when 
there is no such minister,* upon the Secretary of State. 
(E. S., § 4128.) 

TS. Upon a requisition of the proper authority of any 
foreign government for the extradition of a person charged 
with crime provided for by any treaty or convention with 
such government, and on the submission to him of the cer- 
tificate of the United States judge before whom an examin- 
ation has been had that he deems the evidence sufiicient to 
sustain the charge, together with a copy of the evidence, 
the Secretary of State is required to issue a warrant for the 
commitment to the proper jail of the person so charged. 
And it is lawful for the Secretary, under his hand and seal 
of office, to order the person so committed to be delivered 
to the proper authority, in the name and on behalf of such 
foreign government, pursuant to the treaty therewith. (K. 
S., §§ 5270, 5272.) 

yS. The Secretary of State is authorized to allow and 
pay to the secretary of legation, the assistant secretary of 
legation, and messenger at Paris, from the moneys collected 
at the legation for the transmission of consular invoices, an 
amount not to exceed in the aggregate six hundred dollars 
in any one year, to be divided and distributed according 
to his discretion; provided that the surplus receipts are 
sufficient for that purpose. (Act June 11, 1874, Stats. 18, 
p. 67.) 

74. It is made his duty to establish and maintain the 
maximum amount of time actually necessary to make the 
3 



34 THE EXECUTIVE DEPARTMENTS. 

transit between each diplomatic and consular post and the 
city of Washington, and vice versa, and to make his decis- 
ion public in respect of the same, to the end that the allow- 
ance for time actually and necessarily occupied by each 
diplomatic and consular officer entitled to allowance may 
be thereby determined. (Act June 11, 1874, § 4 ; Stats. 18, 
p. 70.) 

75* He is empowered by law to prescribe duties for the 
assistant secretaries ; for the solicitor of his department, so 
as not to interfere with such solicitor's duties as an officer of 
the Department of Justice ; for the clerks of bureaus, and 
for all other employees in his department. And he may 
make changes and transfers therein when in his judgment 
it becomes necessary. (Act June 11, 1874, Stats. 18, p. 
90.) 

TG. This summary constitutes the powers and duties de- 
volving upon the Secretary of State, in general, as laid down 
in the statutes of the United States. They comprehend 
every detail necessary to a proper oversight and conduct of 
our foreign relations. 

77, The officers under charge of the Department of 
State in foreign countries are divided into the Diplomatic 
and Consular service. 

78. The diplomatic officers include envoys extraordi- 
nary and ministers plenipotentiary, ministers resident, com- 
missioners, agents, charges d'affaires, and secretaries of 
legation, viz.: 

Envoys extraordinary and ministers plenipotentiaries to 
Great Britain, Germany, France, Russia, Austria, Brazil, 
China, Italy, Japan, Mexico, Spain, Chili, and Peru. 

Ministers resident at Guatemala, Costa Rica, Honduras, 
Salvador and Nicaragua, Belgium, Netherlands, Sweden 
: and Norway, Turkey, Ecuador, Colombia, Hawaiian Islands, 
yenezuela, Argentine Republic. 



THE DEPARTMENT OF STATE. 35 

Ministers resident and consuls-general at Hayti, Liberia, 
and Bolivia. 

Charges d'affaires at Denmark, Grreece, Switzerland, Por- 
tugal, and Paraguay and Uruguay. 

Secretaries of legation at London, Berlin, Paris, St. Peters- 
burg, Japan, Austria, Brazil, Italy, Mexico, and China. 

Second secretaries of legation at Great Britain, France, 
and Grermany. 

Interpreters for the legations at China, Turkey, and Ja- 
pan. 

T®, The consular officers are designated consuls-gen- 
eral, consuls, vice-consuls, commercial agents, and consular 
clerks. 

Consulates-general are by law established at London, 
Paris, Berlin, Vienna, Frankfort-on-the-Main, Ronje, Con- 
stantinople, Cairo, Calcutta, Shanghai, Melbourne, Mexico, 
Kanagawa, St. Petersburg, Rio de Janeiro, Havana, Mont- 
real. 

The consuls-general at these places exercise a supervision 
over the subordinate consulates within their respective juris- 
dictions ; while at the same time they exercise the ordinary 
duties of a consul. The consuls are of three classes : those 
who are not allowed to engage in business and receive 
fixed salaries, those who receive fixed salaries and are 
permitted to seek other employment, and those who are 
entitled to the fees of the office and are also allowed to 
transact business. 

8©. These officers are guided in their functions and 
duties by regulations promulgated by the President in 
accordance with the provisions of the statutes. These 
regulations, with blanks of the forms to be used in the 
transaction of official business, are embodied in a printed 
compilation of about five hundred pages issued by the De- 
partment of State September 1, 1874. 



36 THE EXECUTIVE DEPARTMENTS. 

The Assistants. 

81. The statutes do not prescribe the duties of the three 
assistants to the Secretary of State. They give their atten- 
tion, however, to such matters as are assigned them by their 
superior. 

These duties, as so assigned, consist of a general super- 
vision of correspondence with diplomatic and consular 
officers of the United States abroad, and with the represen- 
tatives of foreign governments accredited to this country. 
This correspondence, as well as all other relating to the 
several countries with which we have diplomatic relations 
and to the consulates therein, is divided into three classes, 
designated by the letters A, B, and C, according to a distri- 
bution made of the same to divisions of a corresponding 
designation in the consular and diplomatic bureaus respec- 
tively. 

The correspondence embraced in class A is under the 
supervision of the Assistant Secretary of State, and relates 
to France, G-ermany, and Great Britain. 

That assigned to the supervision of the Second Assistant 
is included in class B, and relates to the Argentine Repub- 
lic, Austria, Belgium, Brazil, Chili, Denmark, Greece, Italy, 
Netherlands, Paraguay, Peru, Portugal, Russia, Spain, Swe- 
den and Norway, Switzerland, and Uruguay. 

That assigned to the Third Assistant is included in class 
C, and relates to the Barbary States, Bolivia, Central Amer- 
ica, Colombia, China, Ecuador, Egypt ; Friendly, Navigators, 
Hawaiian, Fiji, and Society Islands ; Hayti, Japan, Liberia, 
Madagascar, Mexico, Muscat, San Domingo, Siam, Tm-key, 
Venezuela, and countries otherwise unassigned. 



THE DEPARTMEjSiT OF STATE. 37 

The Chief Clerk. 

This officer has general supervison of the clerks of the 
department, and directs the distribution, method, and dis- 
patch of business. His duties pertain to numerous details 
which cannot be well particularized here. It is sufficient 
to say that they are of the same general character as those 
devolving upon other chief clerks as provided by law, and 
explained in the previous chapter of this work under the 
title of the Executive Departments Grenerally. 

The business of the department is further distributed, 
according to law or by assignment, to the following bureaus 
and divisions : 

n. CONSULAE BUEEAU. 

82. This bureau, under direction of a chief as denomina- 
ted by statute, has charge of correspondence with consular 
officers and of miscellaneous correspondence relating to 
consulates. 

It has three subdivisions, designated by the letters A, B, 
and C, each under the immediate charge of a head, whose 
duties pertain to correspondence with and relating to con- 
sular officers and consulates in the dominions respectively 
enumerated in those classes. The countries so enumerated 
and the class to which they belong are specified in the pre- 
ceding section, relating to the duties of the assistants of the 
Secretary of State. 

8S. Consular officers are required by regulation to 
make reports from time to time to the Secretary of State, 
containing full and authentic commercial information re- 
specting the communities in which they reside, embracing 
statements of all changes in the commercial systems of the 
governments to which they are accredited, copies of all 
commercial treaties, regulations, light-house notices, rev- 



38 THE EXECUTIVE DEPARTMEITTS. 

enue laws, acts and regulations respecting warehouses, ton- 
nage duties and port dues, all tariffs and all enactments, 
decrees, royal orders, or proclamations which in any man- 
ner affect the commercial, agricultural, mining, or other 
important interests of the United States. 

84. They are required to report annually on the trade 
of the consular districts in which they respectively reside, 
specifying the articles of import and export, the countiies 
which supply the former and receive the latter, the com- 
parative increase or decrease in the amounts of the same, 
and the causes in both cases ; the average market price 
within the year of the staples of export and import, and the 
average rates of freight to the United States. In such re- 
port they are required to designate articles the importation 
of which into their consulates is prohibited ; also all privi- 
leges of importation as regards any articles and any restric- 
tions there may be, and to state to what vessels they apply. 
They are required to report all tonnage and port dues ; all 
warehouse and sanitary regulations, and those relating to 
the entry and clearance of vessels ; alj matters regarding 
the employment of the capital of our citizens in industrial, 
agricultural, scientific, and commercial pm'suits. They are 
requhed to transmit statements touching the consumption 
of the staple products of the United States as well as of 
other countries, the amount of those articles imported into 
their districts in United States vessels, and the amount of 
foreign tonnage employed in such trade, and of other mat- 
ters, to enable the Secretary of State to prepare for Con- 
gress annually a report on the commercial relations of the 
United States, as required of him by law. 

85. These reports from the consular officers are clas- 
sified by countries, published bodily for the information of 
Congress, and contain a mass of statistics, observations, 
and information of great interest and value to oiu- people. 



THE DEPARTMENT OF STATE. 39 

in. Diplomatic Bureau. 

86. This bureau is similar in its organization to the one 
just mentioned. It conducts correspondence with and rel- 
ative to our diplomatic representatives. The several sub- 
divisions of correspondence correspond with the classifi- 
cation referred to under the head of Consular Bureau. 

8T. This correspondence pertains to all subjects relat- 
ing to oiu" relations with foreign governments, and all mat- 
ters of information regarding domestic affairs which should 
be communicated to our representatives abroad. It also 
embodies whatever communication on foreign affairs our 
own Grovernment may desire to make through our diplomatic 
ministers with foreign governments. The reports and com- 
munications of those ministers to the Secretary of State 
form an interchange of correspondence which is annually 
submitted by that officer to Congress for information as to 
the state of our foreign relations. 

rv. Bureau of Accounts. 

88. The chief of this bureau bears a relation to the De- 
partment of State of the same nature as that borne by the 
disbursing clerks to their respective departments. 

89. Under direction of the Secretary of State he dis- 
burses the appropriations made for payment of the expenses 
of the department, embracing compensation of the Secre- 
tary, assistants, and all the officers, clerks, messengers, and 
laborers ; also for the contingencies of the department, such 
as fuel, repairs, and furniture ; for stationery, books, extra 
clerk hire, the editing, furnishing, publishing, and distribu- 
tion of the laws of the United States, and for other objects 
of expenditure for the department proper. He has also the 
custody of indemnity funds and bonds deposited in trust, and 
the care of the building and property of the department. 
In these duties he is assisted by the several clerks assigned. 



40 THE EXECUTIVE DEPARTMENTS. 

to duty in this bureau. The regulations of the department 
require from this bureau periodical reports to the Secretary 
showing the exact condition of each appropriation and ac- 
count on the first day of each month, stating particularly 
the amount appropriated, the statute making the appro- 
priation, the amount of the appropriation remaining in the 
Treasury, amount drawn during the month, amount of such 
draft remaining unexpended, amount expended during the 
preceding month, and the place of deposit of moneys re- 
maining on hand. Also a report respecting any trust or 
other funds in his custody or control, stating the date of 
receipt, the origin of the fund, the original amount, the 
amount of interest received and date of receipt, the present 
amount of the fund, the nature of the investment, amount 
in his hands, and place of deposit of the same. 

V. Bureau op Indexes and Archives. 

90. Upon this biireau the duty devolves of opening the 
mails, preparing and registering the same, making daily 
full abstracts of all correspondence with and from the de- 
partment, and indexing the same, both by subjects and per- 
sons. It has also the charge of the files or archives of the 
department, and is engaged in answering calls of the Sec- 
retary, assistant secretaries, chief clerk, chiefs of bureaus, 
and others for correspondence, &c. 

By act of April 11, 1878, it is provided that the records 
and proceedings of the Electoral Commission, created by 
act of January 29, 1877, to regulate the counting of the 
votes for President and Vice-President, shall be deposited 
with the Secretary of State, who is required to preserve the 
same among the archives of his office. 

VI. The Libbakian. 

91. This division performs duties formerly appertain- 
ing to the Bureau of Rolls and Library, now abolished. 



THE DEPARTMENT OF STATE. 41 

Accordingly, it has custody of the rolls of acts of Con- 
gress, orders, and joint resolutions of that body. It has 
charge also of the printing and publication of the same, 
and the distribution of such copies as the law requires to 
be furnished each Senator and Representative in Congress 
and the Executive of each State. It has charge also of the 
publication of the volumes of the statutes of the United 
States and theh promulgation. It has also care of the 
library of the department, the public documents, the revo- 
lutionary archives, and the archives of international com- 
missions. 

Division op Statistics. 

9S. This division has charge of the compilation of the 
numerous reports of United States consuls on the commer- 
cial relations of our people with the ports and countries to 
which the consuls are accredited. This volume is prepar- 
ed annually, in accordance with law, for the information of 
Congress, and contains the specific data as to commerce, 
navigation, mining, agricultural products, &c., required by 
statute to be obtained, a reference to which is more par- 
ticularly made in section 62, herein. 

The Examinee of Claims. 
93. This is an officer nominally connected with the 
Department of Justice. He is called by the statute the 
Examiner of Claims for the Department of State, and it 
is provided that he shall exercise his functions under the 
supervision and control of the head of the Department of 
Justice. The law, however, does not define what those 
functions are, or indicate of what his duties shall consist 
He is, however, regarded as the solicitor for the Depart- 
ment of State. He is the law adviser of that department, 
and performs such duties and considers such questions of 
law arising in the administration of that department as may 



42 THE EXECUTIVE DEPARTMENTS. 

be assigned him by the Secretary. Among these is the in- 
vestigation of any claims which may be presented to the 
department. 

94, Outside these several bureaus and divisions there 
are duties performed in the department by assignment 
to individual clerks. Certain of these clerks are desig- 
nated as Clerk of Pardons and Commissions, and Pass- 
port Clerk. The former prepares and issues commissions 
to persons who have received appointment to office, re- 
ceives and files applications for office, and prepares par- 
dons to be issued by the President, and the correspondence 
relating to these subjects. The latter, viz., the Passport 
Clerk, receives applications for passports to foreign coun- 
tries, and prepares such passports for execution under the 
seal of the Department of State. 'He is authorized by law 
to administer and attest all oaths required by law or regu- 
lations to be taken by or on behalf of applicants. It is his 
duty to carefully examine each application for a passport 
and the accompanying proofs, and to satisfy himself that 
the applicant is under the law entitled to the same. A 
passport is prohibited by law to any person not a citizen 
of the United States. 

There is also in the department a translator, by special 
provision of law, who performs his duties under order of 
the Secretary, the assistants, or the chief clerk. 



THE DEPARTMENT OF WAR. 43 



CHAPTER IV. 

THE DEPARTMENT OF WAR. 

05. The second in order, as regards the time of crea- 
tion, was the Department of War, provided for by act of 
August 7, 1789. Until the Navy Department was estab- 
lished, about ten years later, the Department of War had 
charge of both army and navy matters. 

06. The head of this department is the Secretary of 
War. A chief clerk is provided for by law, who has super- 
vision of the other clerks of the department, and a general 

. oversight of the distribution of business, and of the mode 
in which it is to be transacted. 

07. In the absence of the Secretary the chief clerk may 
be authorized by that officer to sign requisitions upon the 
Treasury Department, and other papers requiring the sig- 
nature of the Secretary of War ; and in case of a vacancy 
in the office of the latter, the chief clerk is invested by law 
with the custody of all records, books, and papers of the 
department. (R. S., § 215.) 

08. This department is divided by law into the follow- 
ing military bureaus, each having its chief clerk, and other 
clerks varying in number according to the appropriation 
act or to assignment by the Secretary, and being presided 
over by the chief officer of the appropriate 'military depart- 
ment, viz.: 

The Office of the Adjutant-G-eneral. 
The Office of the Quartermaster-Greneral. 
The Office of the Paymaster-Greneral. 
The Office of the Commissary -General. 



44 THE EXECUTIVE DEPARTMENTS. 

The Office of the Surgeon-G-eneral. 
The Office of the Chief of Engineers. 
The Office of the Chief of Ordnance. 
The Office of Military Justice. 
The Office of the Inspector-Gleneral. 
The duties performed by these several bureaus will be 
treated of each in its appropriate place. 

I. The Secretary of War. 

99. The Secretary of War is required to perform such 
duties as shall from time to time be enjoined on or intrust- 
ed to him by the President, relative to military commis- 
sions, the military forces, the warlike stores of the United 
States, or to other matters respecting military affairs, and 
to conduct the business of his department as the President 
may du-ect. (R. S., § 216.) 

10®. He is charged with the custody of the books, rec- 
ords, papers, fumitm'e, fixtures, and other property apper- 
taining to the department ; and he is required to keep, in 
proper books, a complete inventory of all the property of 
the United States in the buildings, rooms, offices, and 
grounds occupied by him and under his charge. (R. S., §§ 
197, 217.) 

1®1. He is required to define and prescribe from time 
to time the kinds as well as the amount of supplies to be 
purchased by the Subsistence and Quartermaster's Depart- 
ments of the army, and the duties and powers of those de- 
partments respecting such purchases. (R. S., § 219.) 

10^. He is required also to prescribe general regula- 
tions for the transportation of the articles of supply from 
the place of purchase to the several armies, garrisons, posts, 
and recruiting places, for the safe-keeping of such articles, 
and for the disti-ibution of an adequate and timely supply 
of the same to the regimental quartermasters, and to such 



THE SECRETARY OF WAR. 45 

other officers as may by virtue of such regulations be in- 
trusted with the same ; and he is required to fix and make 
reasonable allowances for the store-rent and storage neces- 
sary for the safe-keeping of all military stores and supplies. 
(Id.) 

103. He is required to take under his immediate con- 
trol and supervision the transportation of troops, munitions 
of war, equipments, military property and stores throughout 
the United States. (R. S., § 220.) 

104. The Secretary of War is required to provide for 
taking meteorological observations at the military stations 
in the interior of the continent, and at other points in the 
States and Territories, and for giving notice on the north- 
ern lakes and sea-coast, by magnetic telegraph and marine 
signals, of the approach and force of storms. (E. S., § 
221.) 

10^. He is required to provide, in the system of observ- 
ations and reports in charge of the chief signal officer of the 
army, for such stations, reports, and signals as may be found 
necessary for the benefit of agriculture and commerce. (R. 
S., § 222.) 

106. He is authorized to establish signal stations at light- 
houses and at such of the life-saving stations on the lake or 
sea-coast as may be suitably located, and to connect the 
same with such points as may be necessary, by means of a 
suitable telegraph line, in cases where no lines are in oper- 
ation, to be constructed and worked under the direction of 
the chief signal officer of the army or of the Secretary of 
"War and the Secretary of the Treasury. (R. S., § 223.) 

107. He is empowered, upon satisfactory proof of loss 
or destruction of a certificate of discharge by a non-com- 
missioned officer or private soldier who served in the army 
of the United States in the late war against the rebellion, 
to furnish to such non-commissioned officer or soldier a 



46 THE EXECUTIVE DEPARTMENTS. 

duplicate of such certificate, indelibly marked so that it 
may be known as a duplicate. (R. S., § 224.) 

108. He is authorized to detail one or more of the em- 
ployees of his department for the purpose of administering 
the oaths required by law in the settlement of officers' ac- 
counts for clothing, camp and garrison equipage, quarter- 
master's stores, and ordnance, which oaths shall be admin- 
istered without expense to the parties taking them. (E,. S., 
§ 225.) 

109. He may sell to navigators any surplus charts of 
the northwestern lakes. (R. S., § 226.) 

110. The Secretary of War is required to make an 
annual report to Congress, containing a statement of the 
appropriations of the preceding fiscal year for his depart- 
ment, showing the amount appropriated under each specific 
head of appropriation, the amount expended under each 
head, and the balance which on the 30th day of June pre- 
ceding such report remained unexpended, accompanied by 
estimates of the probable demands which may remain on 
each appropriation. (R. S., § 228.) 

111. He is also required to lay before Congress, at the 
commencement of each regular session, a statement of all 
contracts for supplies or services which have been made 
by him or under his direction during the year preceding ; 
and also a statement of the expenditure of the moneys 
appropriated for the contingent expenses of the military 
establishment. (R. S., § 229.) 

11^. Whenever he invites proposals for any work, or 
for any material or labor for any work, he is required to 
report to Congress at the ensuing session all bids therefor, 
with the names of the bidders. (R. S., § 230.) 

lis. He is required to prepare and submit to Congress, 
in connection with the reports of examinations and surveys 
of rivers and harbors made by order of Congress, full state- 



THE SECRETARY OF WAR. 47 

ments of all existing facts tending to show to what extent 
the general commerce of the country will be promoted by 
the several works of improvements contemplated by such 
examinations and siu-veys, to the end that public moneys 
shall not be applied excepting where such improvements 
shall tend to subserve the general commercial and naviga- 
tion interests of the United States. (R. S., § 231.) 

114. He is also required to lay before Congress, on or 
before the first Monday of February in each year, an ab- 
stract of the returns of the Adjutants-Greneral of the sev- 
eral States of the militia thereof. (R. S., § 232.) 

11^, He is authorized to permit one or more trading 
establishments to be maintained at any military post on 
the frontier not in the vicinity of any city or town, when 
he believes such an establishment is needed for the accom- 
modation of emigTants, freighters, or other citizens, and to 
appoint the persons to maintain such establishments. (R. 
S., § 1113.) 

11®. He is authorized to issue to any established col- 
lege or university to which the President has designated 
an officer of the, army as president, superintendent, or pro- 
fessor, such number of small-arms or pieces of field artil- 
lery as may be required and can be spared, under such 
regulations as he may prescribe, and upon adequate se- 
curity for the care and safe -keeping of the same. (R. S., 
§ 1225.) 

11'^. He is required, under direction of the President, to 
assemble from time to time an army retiring board, con- 
sisting of not more than nine nor less than five officers, 
two-fifths of whom shall be selected from the Medical 
Corps; such board, excepting those selected from the 
Medical Corps, to be the seniors in rank of the officer 
whose disability is inquired of. (R. S., § 1246.) 

118. He may, on the recommendation of the Surgeon- 



48 THE EXECUTIVE DEPARTMENTS. 

G-eneral, order gratuitous issues of clothing to soldiers who 
have had contagious diseases, and to hospital attendants 
who have nursed them, to replace any articles of their 
clothing destroyed by order of the proper medical officers 
to prevent contagion. (R. S., § 1298.) 

119. He may detail and assign assistant professors, act- 
ing assistant professors, and the adjutant for the Military 
Academy at West Point, from among officers of the army. 
(R! S., § 1313.) 

1.20. He is empowered specifically to make regulations 
as to the care of ordnance and other stores by the ordnance 
sergeants. (R. S., § 1109.) 

1^1. To direct the Quartermaster-GTeneral in prescrib- 
ing a system of accountability for quartermaster's supplies, 
&c. (R. S., § 1139.) 

1S2J. To direct officers of the Subsistence Department 
as to the purchase and issue of supplies for rations. (R. 
S., § 1141.) 

ISS. To select from the sergeants of the line who shall 
have faithfully served in the army for five years, three of 
which as non-commissioned officers, suqh a number of 
commissary sergeants as the service may requhe. (R. S., 
§ 1142.) 

1S4.. To commute the ration of coffee and sugar for the 
extract of coffee combined with milk and sugar, if condu- 
cive to health and comfort, and if not more expensive. (R. 
S., § 1147.) 

1S5. To issue orders to the Chief of Ordnance, or 
senior officer of the corps, as to supplies of ordnance and 
ordnance stores for garrisons, field or siege service. (R. 
S., § 1168.) 

IS®. To designate an examining board of surgeons to 
examine and approve appointments as assistant surgeons in 
the army. (R. S., § 1172.) 



THE SECRETARY OF WAR. 49 

l^y. To appoint from enlisted men, or cause to be en- 
listed, as many hospital stewards as the service may require, 
to be attached to the Medical Corps under such regulations 
as he may prescribe. (R. S., § 1180.) 

1^8. To detail six officers from the Corps of Engineers, 
and any number of non-commissioned officers and privates 
not exceeding one hundred from the Battalion of Engi- 
neers, for the performance of signal duty, subject to exam- 
ination and approval by a military board convened by him- 
self. (R. S., § 1196.) 

1^9. To establish regulations for examination of non- 
commissioned officers as to their qualifications for com- 
missioned officers, who, if found qualified, shall be eligible 
for appointment as second lieutenants. (R. S., § 1214.) 

130. To prescribe regulations from time to time for the 
examination of appointees to the Military Academy, who 
shall be requh-ed to be well versed in reading, writing, and 
arithmetic, and to have a knowledge of the elements of 
English grammar, of descriptive geography, particularly 
that of the United States, and of the history of the United 
States. (R. S., § 1319.) 

131. The Secretary of War is required to arrange the 
course of study at the Military Academy, in order that the 
cadets shall not be required tO: pursue their studies on Sun- 
day ; (R. S., § 1324 ;) and to exercise general supervision 
and charge over the institution through such officer or 
officers whom he may assign. (R. S.,. § 1331.) He may 
assign also a judge advocate of the army as Professor of 
Law in the institution. (Act June 6, 1874, Stats. 18, p. 60.) 

13S. He is required to organize a board of five mem- 
bers, to consist of three officers of the army and two per- 
sons from civil life, whose duty it shall be to adopt a plan 
of building for the military prison authorized to be estab- 
lished at Rock Island, Illinois, and to frame regulations. 
4 



50 THE EXECUTIVE DEPARTMENTS. 

for the government of the prisoners confined therein. He 
is also required, together with said commissioners, to visit 
that prison semi-annually, or oftener, for the purposes of 
examination, inspection, and correction, and to inquire into 
any abxises or neglects of duty, and to make such changes 
in the general discipline of the prison as he and the said 
commissioners may hold to be essential. He is required 
also to detail from the officers of the army a commandant 
and such subordinate officers as may be necessary, a chap^ 
lain, a surgeon, and a clerk, as officers of the prison ; also 
a sufficient number of enlisted men as txirnkeys, guards, 
and assistants. He is required to take from the comman- 
dant a sufficient bond, conditioned that this officer shall 
faithfully discharge the duties of the office, and account 
for all moneys placed in his hands. The Secretary is au- 
thorized and directed to remit, in part, the sentences of 
such convicts, and to give them an honorable restoration 
to duty in case it is merited, whom the commandant reports 
as earning such rewards by their obedience, honesty, indus- 
try, or general good conduct. (R. S., §§ 1345, 1346, 1347, 
1349, 1352.) 

133>* It is the duty of the Secretary of War to give from 
time to time such directions to the Adjutants-Greneral of the 
militia of the several States as may in his opinion be neces- 
sary to produce uniformity in the returns required to be 
made to the President annually, of the militia of the States, 
of their arms, accoutrements, and ammunition. (R. S., § 
1636.) 

1341. He is authorized to abolish such of the arsenals of 
the United States as in his judgment may be useless or 
unnecessary. (R. S., § 1666.) 

135. Also to distribute to such States as did not receive 
the same their proper quota of arms and military equip- 
.ments for each year, from eighteen hundred and sixty-two 



THE SECRETARY OF WAR. 51 

to eighteen hundred and sixty-nine, within the limits of the 
annual appropriation of two hundred thousand dollars as 
provided by law. (R. S., §§ 1670, 1661.) 

13®. He is required to take cognizance of appeals from 
the decisions of the Chief of Engineers in charge of the 
Washington Aqueduct, and to receive the reports of that 
officer as Superintendent of Public Buildings and G-rounds 
and of the aqueduct aforesaid. (R. S., §§ 1811, 1812.) 

137. The Secretary of War is authorized to carry into 
effect all laws and parts of laws pertaining to the collection 
and payment of bounty, prize-money, and other legitimate 
claims of colored soldiers, sailors, and marines, or their 
heu's ; and on his approval there may be paid, from the 
fund for the relief of refugees and freedmen, accounts ren- 
dered for necessary expenses incurred for those persons 
under the sanction of proper officers, which accounts can- 
not be otherwise settled for want of specific appropriations. 
(R. S., §§ 2033, 2034.) 

138. He is constituted the lawful custodian of a retain- 
ed bounty fund, derived from a portion of thtfe State bounties 
of certain colored soldiers enlisted in Virginia and North 
Carolina during the years 1864 and 1865, and which by vir- 
tue of G-eneral Orders No. 90, Department of Virginia and 
North Carolina, was held by the Superintendent of Freed- 
men's Affairs, but was turned over to the bureau upon its 
organization. And he is required to hold such fund as 
trustee, which he may invest in United States bonds, for 
the benefit of such colored soldiers or their legal repre- 
sentatives, and for payment of any portion to any persons 
who may establish then- right. (R. S., §§ 2035, 2036.) 

139. He is required to cause every contract made by 
him on behalf of the Government, or by officers of his de- 
partment, to be reduced to writing, and to be signed by the 
contracting parties, and a copy of each to be filed in the 



52 THE EXECUTIVE DEPARTMENTS. 

returns office of the Department of the Interior as soon 
after the contract is made as possible, and within thhty 
days, together with all bids, offers, and proposals to him 
made by persons to obtain the same, and a copy of any 
advertisement he may have published inviting bids, offers, 
or proposals for the same. (R. S., § 3744.) 

14:0. He is required to furnish every officer appointed 
by him with authority to make contracts on behalf of the 
Grovernment, with a printed letter of instructions setting 
forth the duties of such officer ; and also to fm'nish there- 
with forms, printed in blank, of contracts to be made and 
the affidavit of retm-ns required to be affixed thereto, so 
that all the instruments may be as nearly uniform as pos- 
sible. (R. S., 3747.) 

141. He is authorized and directed to furnish to the 
persons embraced by the provisions of section 4787 of the 
Revised Statutes of the United States transportation to and 
from their homes and the places where they may be requhed 
to go to obtain artificial limbs provided for them under au- 
thority of law.* (R. S., § 4791.) 

I'lrS. He may order the admission to the Grovernment 
Hospital for the Insane, in the District of Columbia, to be 
kept in custody until cured, or sooner removed by his au- 
thority, insane persons belonging to the army, civilians 
employed in the Quartermaster's and Subsistence Depart- 
ments of the army who may become insane while in such 
employment ; also persons who, while in the service of the 
United States in the army, have been admitted to the hos- 
pital, and have been thereafter discharged from it on the 
supposition that they have recovered their reason, and have 
within three years after such discharge become again in- 
sane, from causes existing at the time of such discharge, 
and who have no adequate means of support ; also indi- 
gent insane persons who have been discharged from the 



THE SECRETARY OP WAR. 53 

army on account of disability arising from such insanity ; 
also indigent insane persons who have become insane with- 
in thi-ee years after their discharge from such service, from 
causes which arose during and were produced by said serv- 
ice. (R. S., § 4843.) 

U:S. The Secretary of War is required to purchase from 
the owners thereof, at such price as may be mutually agreed 
upon, such real estate as in his judgment is suitable and 
necessary for the purpose of carrying into effect the provis- 
ions made by law for National cemeteries, and to obtain 
from such owners the title in fee-simple of the same. In 
case he is not able to agree with any owner as to the 
price to be paid for any real estate needed for such ptu:- 
pose, or to obtain from such owner title in fee-simple, he 
is authorized to enter upon and appropriate the same, 
and thereupon to make application for an appraisement 
to any District or Circuit Court within any State or district 
where such real estate is situated, which court is thereupon 
commanded to make a just and equitable appraisement of 
the cash value of the interest of each and every owner. 
He is required to pay to the owner or owners respectively 
the appraised value as specified in the appraisement, or to 
pay into any of such courts the appraised value, to the 
credit of such owner or owners, which sum he may take 
from any moneys appropriated for the purpose of National 
cemeteries. (R. S., §§ 4870, 4871, 4872.) 

U:4:. He is required to cause to be erected at the prin- 
cipal entrance of each National cemetery a suitable building, 
to be occupied as a porter's lodge, and to appoint a meri- 
torious and trustworthy superintendent, from honorably- 
discharged officers or soldiers of the army, to reside there- 
in, for the purpose of guarding and protecting the cemetery 
and giving information to visitors. (R. S., §§ 4873, 4874.) 

U:^. He is required to detail some officer of the army 



m THE EXECUTIVE DEPARTMENTS. 

not under the rank of major to visit annually all of the 
National cemeteries, and to inspect and report to him the 
condition of the same and the amount of money necessary 
to protect them, to sod the graves, gravel and grade the 
walks and avenues, and to keep the grounds in complete 
order ; and he is further required to transmit the report of 
such officer to Congress at the commencement of each ses- 
sion, with an estimate of the appropriation necessary for 
that purpose. (R. S., § 4876.) 

14:®. He is required to have such cemeteries inclosed 
with good and substantial stone and iron fences, and to 
cause each grave to be marked with a small headstone or 
block of durable stone, and of such design and weight as 
shall keep it in place when set, bearing the name of the 
soldier and of his State inscribed thereon, when known ; 
also the number of the grave, corresponding with the num- 
ber opposite to the name of the party, in a register of 
burials to be kept at each cemetery and at the office of 
the Quartermaster-Gleneral, setting forth the name, rank, 
company, regiment, and date of death of the officer or sol- 
dier; or if unknown, a statement of the fact. (R. S., § 
4877.) 

IL'^7, He is required to assume control and management 
of so much of the island of Mackinac as has been reserved 
and dedicated as a National Park, and to make such rules 
and regulations as he may deem necessary for the care and 
management of the same, particularly for the preservation 
from injury or spoliation of all timber, mineral deposits, 
natiu-al cm*iosities or wonders within the said park, and for 
their retention in their natural condition. He may in his 
discretion grant leases, for building purposes, of small par- 
cels of the ground, at such places in the park as shall require 
the erection of buildings for the accommodation of visitors, 
for terms not exceeding ten years ; the proceeds to be ex- 



THE SECKETARY OF WAR; 55 

pended under his direction in the management of and the 
construction of roads and bridal-paths in the said park. 
He is required to cause all trespassers to be removed there- 
from, and is authorized generally to take such measures as 
may carry out the objects for which the reservation and 
dedication were made. (Act March 3, 1875, Stats. 18, p. 
517.) 

14§. The Secretary of War is directed to have water- 
gauges established, and daily observations made of the rise 
and fall of the lower Mississippi River and its chief tribu- 
taries, — at or in the vicinity of St. Louis, Cairo, Memphis, 
Helena, Napoleon, Providence, Vicksburg^ Baton Rouge, 
Red River Landing, and CarroUton, on the Mississippi, be- 
tween the mouth of the Missouri River and the G-ulf of 
Mexico ; and at or in the vicinity of Fort Leavenworth on 
the Missouri, Rock Island on the upper Mississippi, Louis- 
ville on the Ohio, Florence on the Tennessee, Jacksonport 
on the White River, Little Rock dn the Arkansas, Alexan- 
dria on the Red River, and at such other places as he may 
deem advisable ; the annual cost not to exceed five thousand 
dollars, and to be paid from the appropriation for the im- 
provement of rivers and harbors. (R. S.^ § 5252.) 

IJrS). During a temporary absence of the Secretary of 
War from his department, he may authorize the Chief Clerk 
of that department to sign requisitions upon the Treasury 
Department, and other papers requiring the signature of 
the Secretary. (Act March 4, 1874, Stats. 18, p. 19.) 

10®. He is required to assume full control of the par- 
ticular channel at the mouth of the Mississippi River, in 
course of excavation or improvement by the United States, 
as far as necessary to the carrying on and protection of 
such excavation and improvement, and until completed ; 
and he may establish and promulgate regulations respect- 
ing the use of or passage through such channel as he shall 



56 THE EXECUTIVE DEPARTMENTS. 

deem needful to fully protect the channel and to facilitate 
the improvement thereof. (Act June 1, 1874, Stats. 18, p. 
50.) 

151. He is authorized to operate and keep in repair the 
lines of military telegraph from Prescott to Camp Verde 
and Camp Apache in Arizona, and to pay the expenses out 
of moneys received for dispatches sent over said lines ; and 
he is required to pay the balance remaining over into the 
Treasury. (Act June 23, 1874, Stats. 18, p. 223.) 

153. Also to construct and operate a line of telegraph 
beginning at or near the city of Denison, Texas, thence by 
the nearest practicable route to Fort Sill, Indian Territory ; 
thence to Fort Richardson, Texas ; thence along the north- 
ern frontier of settlements to Forts Grriffin and Concho ; 
thence to the Pecos River at or near the mouth of Toyah 
Creek ; thence to Fort Clark on Los Moras Creek ; thence 
to Fort Duncan on the Rio G-rande ; thence down the Rio 
G-rande, via Fort Mcintosh and Ringold's Barracks, to 
Brownsville. (Act June 3, 1874, Stats. 18, p. 52.) 

153. It is his duty to cause frequent inquiries to be made 
as to the necessity, economy, and propriety of disbursements 
made by disbursing officers of the army, and as to their 
strict conformity to the law appropriating the money ; also 
to ascertain whether the said disbursing officers comply 
with the law in keeping their accounts and making their 
deposits ; such inquiries to be made through officers of the 
inspection department, or others detailed for the purpose 
not connected with the department or corps making the 
disbursements. (Act April 20, 1874, Stats. 18, p. 33.) 

154:. It is made his duty, on the first Monday of January 
of each year, to ascertain from the expenses of maintaining 
the Louisville and Portland Canal for the previous year 
what tolls will probably pay the expenses for the current 
year, and to fix and declare the rates of tolls thus ascer- 



4 
THE SECRETARY OF WAR. 57 

tained to be charged for the current year. He is requhed 
also to provide for the superintendence, management, and 
repair of said canal ; and he may apply the tolls received, 
as fai' as necessary, to the payment of the current expenses. 
The receipts and expenses, together with a statement of 
the condition of the canal, must be set forth in his annual 
report, with a view to necessary legislation. (Act May 11, 
1874, § 3 ; Stats. 18, p. 44.) 

1^0. In all contracts for materials for public improve- 
ments, the Secretary of War is required to give preference 
to American material, and to cause all labor thereon to be 
performed within the United States. (Act March 3, 1875, 
Stats. 18, p. 455.) 

1^@. He is charged with the publication of the official 

records of the war of the rebellion, as regards the army of 

the United States as well as the forces of the insurrection. 

(Act June 23, 1874, Stats. 18, p. 222.) And he is likewise 

required to preserve in the records of his department the 

names and places of burial of all soldiers of the army of 

the Unitec^ States during the rebellion of 1861 for whom 

headstones have been authorized by him, in pursuance of 

law, to be erected, either in National cemeteries or in 

private village or city burial-grounds. (Acts March 3, 

1873, and February 3, 1879.) 

• 

I. Office of the Adjutant-Genebai;. 

157, This office, as a bureau of the War Department, is 
in charge of the Adjutant-General of the Army. It receives 
the reports of the officers of the army as to the operations of 
their respective commands, the number, station, and con- 
dition of officers and enlisted men. These reports are 
entered and tabulated, showing upon the books of the 
office the distribution and disposition of each organization 
of the army. It receives also the muster-rolls of each com- 



58 THE EXECUTIVE DEPARTMENTS. 

mand, which are methodically arranged, affording informa- 
tion — when desired by the Secretary of "War, by the bureaus 
of the department, or by the accounting oflficers — as to the 
record of any officer or private soldier. This office attends 
to the publication of army orders from head-quarters, or 
orders of the Secretary of War, and transmits the same to 
the officers of the army. It has charge also of recruiting, 
establishes rendezvous for enlisted men, and directs all the 
details. It is besides the organ of communication between 
the commander-in-chief and the several administrative 
divisions of the army or their commanding officers, regard- 
ing the movement of troops, the condition and needs of 
the men, and as to all details of the service. 

II. The Office of the QtJABTEEMASTER-GENBBAii. 

1^8. This bureau is in charge of the Quartermastef- 
G-eneral of the Army. It receives all accounts of the 
numerous quartermasters and assistant quartermasters, of 
their receipts of moneys and disbursements on account 
of supplies for the army, incidental expenses, j»urchase of 
cavah'y and artillery horses, transportation of the army, 
clothing. National cemeteries, barracks and quarters, hos- 
pitals, fuel, forage, contingencies, &c. An administrative 
examination is given such accounts in this office before the 
same, with the vouchers and property returns, are transmit- 
ted to the Third Auditor of the Treasury for adjustment by 
that officer, as provided by law. These accounts are thus 
examined in the account branch of the office. Besides 
making this examination, a book account is kept of the 
individual disbursements of the officers. 

1^9, The duties performed in the finance branch of 
the office embrace action on estimates made by disbiu'sing 
officers of the Quartermaster's Department for funds for 
the piu'chase of supplies and for the other objects of appro- 



OFFICE OF THE QIJAETEEMASTER-GENERAL, 59 

priations required by this branch of the service. Such 
action includes the preparation of requests for remittances 
to disbursing officers founded on such estimates. 

160. The inspection branch of the office receives inven- 
tory and inspection reports of supplies, and the reports of 
the proceedings of boards of survey. It enters in books 
the letters received and written and indorsements made, 
and keeps the record of duty reports of officers of the 
Quartermaster's Department. It prepares the monthly ros- 
ter of officers of that department, keeps all letters and 
papers relative to the assignment to duty of officers, also to 
the distribution of hired civilians therein, and relative in- 
dividually to all officers and employees. 

161. The clothing branch of thfr offitee keeps the ac- 
count of clothing and equipage and clothing material man- 
ufactured and purchased at the principal depots of the 
Quartermaster's Department ; the quantity sold, lost, and 
issued to the army ; the amount expended on account of 
these supplies and for the preservation of the same ; the 
amounts received from the sale of surplus, unserviceable, 
damaged, and other description of articles sold at the 
principal depots and posts ; and exhibits the classification 
of articles, and other details of this branch of supply for 
the army. This division of the office also receives claims 
on account of clothing and equipage, and examines the 
same for reference to the accounting officers. 

16@. Another branch of this office has charge, by as- 
signment of the Quartermaster-Greneral, of matters pertain- 
ing to indebted railroad companies ; to regular and mis- 
cellaneous supplies, transportation, barracks and quarters ; 
to miscellaneous claims, and claims under the act of July 
4, 1864, arising from the seizure or receipt by officers of 
the army, during the rebellion of 1861, of quartermaster's 
supplies from loyal citizens. This branch keeps the account 



60 THE EXECUTIVE DEPARTMENTS. 

of the indebtedness of such raikoad companies, inchiding 
principal and interest on their purchase, of railroad mate- 
rial, rolling-stock, &c., which had been in use by the United 
States and remained on hand at the close of hostilities. 
It also has charge of the interests of the Grovernment in 
the matter of transportation of troops and munitions of war 
over land-grant railroads, which by the terms of such grants 
are under stipulation to perform such transportation free 
from toll or other charge. 

1@S. This branch receives and acts upon all estimates 
of quartermasters of funds required for annual supplies 
and expenditures ; also miscellaneous estimates and requi- 
sitions for funds. It also prepares estimates for appropri- 
ation by Congress to meet the annual expense of the reg- 
ular supplies for the Quartermaster-G-eneral's Department 
of the army, of transportation of the army, of barracks 
and quarters, &c. 

1©4:. This branch receives and files contracts made for 
the supply of forage, fuel, clothing, camp and garrison 
equipage, for horses, for transportation, for buildings, har- 
ness, miscellaneous services, &c. It makes and keeps a 
record of details furnished by the numerous reports of 
officers of the purchases made and moneys disbursed, as 
regards the principal objects of expenditure. 

1®^. The claims received in the office of the Quarter- 
master-GI-eneral are of three classes, viz.: claims for trans- 
portation of troops, &c. ; claims under the act of July 4, 
1864, before referred to ; and miscellaneous claims. These 
here receive an administrative examination and scrutiny, 
and if approved, in whole or in part, are passed to the 
office of the Third Auditor for adjustment. 

III. Office of the PAYMASTER-GBNERAIi. 

100. This office is under the charge of the Paymaster- 
General of the Army, and gives its attention to the pay- 



PAYMASTER-GENERAL AND COMMISSARY-GENERAL. 61 



ments made to officers and men of the army for services. 
It receives from paymasters their estimates of funds re- 
quired, abstracts of payments accompanied by the vouch- 
ers, general accounts current, and the monthly statements 
of funds, disbursements, &c. These accounts receive ad- 
ministrative examination in this office, and are afterwards 
transmitted to the Second Auditor for adjustment. 

16'?', This office prepares the estimates upon which the 
annual appropriations by Congress for pay of the. army are 
based. It keeps accounts or records of receipts, disburse- 
ments, and suspensions under each head of appropriation 
for pay of the army. It keeps also a record showing the 
deposits made with the paymasters by the enlisted men, 
according to the provisions of the act of May 15, 1872. 
These deposits are authorized to be made in sums not 
less than five dollars, and are accounted for by paymasters 
as other public funds, and passed to the credit of the ap- 
propriation for pay of the army. For any sum not less 
than fifty dollars, deposited for a period of six months or 
longer, the soldier on his final discharge is entitled to re- 
ceive interest at the rate of four per cent, per annum. 

IV. The Office of the Commissary- General. 



I, This office is under charge of the Commissary- 
General of the Army, and transacts all necessary business 
connected with the direction of that office over the supplies 
of subsistence stores, and over the means devised for the 
purchase and distribution of such stores, and the proper 
and most efficient mode of maintaining the array. 

169. Accordingly, it receives all reports of the various 
commissary officers as to such purchase, transportation, and 
distribution ; all reports as to advertisements for proposals 
to furnish the same, and as to contracts entered into. It 
receives also from such officers all contracts made by them, 
which are placed on file, as required by law. 



62 THE EXECUTIVE DEPARTMENTS. 

It also receives all accounts of such officers for disburse- 
ments and receipts of funds, together v/ith their vouchers 
and returns of provisions and commissary property. These 
accounts undergo a preliminary examination in this office, 
and are transmitted for adjustment to the Third Auditor 
of the Treasury. 

f^©. This office also receives all claims presented un- 
der the act of July 4, 1864, (Stats. 13, p. 381,) for the value 
of subsistence stores received or seized by officers of the 
army from loyal citizens in the war of the rebellion of 
1861, not residents of States in rebellion ; also all claims 
under the joint resolution of Congress of July 25, 1866, 
and the act of March 2, 1867, (Stats, at Large, vol. 14, pp. 
364, 422,) for commutation of rations to United States 
soldiers while prisoners of war during that rebellion ; also 
ordinary and miscellaneous claims for subsistence, &c., 
furnished the army. These several classes of claims re- 
ceive an administrative examination only in this office, 
whereupon they are transferred to the Third Auditor's office 
for adjustment. 

V. The Office of the Surgeon-General. 

171. This office is under the direction of the Surgeon- 
Greneral of the Army. It has charge of matters of business 
connected with the expenditure of moneys, appropriated 
for the medical and hospital service of the army, for the 
relief of sick and discharged soldiers, for the pm-chase of 
appliances for disabled soldiers, for the support of the 
army Medical Museum, and for the publication of the med- 
ical and surgical history of the war. 

17S. It receives and acts on requisitions of medical 
officers for medical supplies ; also on the returns of offi- 
cers of supplies received, issued, and remaining on hand ; 
and on estimates of such officers as to supplies required. 



SURGEON-GENERAL AND CHIEF OF ENGINEERS. 63 

It receives and acts upon calls of the Commissioner of 
Pensions and the Adjutant-G-eneral for information from 
the records as to the cause of death of deceased soldiers. 
It keeps a register of surgical data of the army, derived 
from the reports and returns of the medical officers, a list 
of the TViounded, together with the details of the most im- 
portant cases, and compiles the surgical statistics of the vv^ar 
of the rebellion of 1861, as well as of the present Indian 
hostilities. 

VI. The Office of the Chief of Engineers. 

173. This office is under the direction of the Chief of 
Engineers, a brigadier-general on the staff of the Gleneral 
of the Army. It has a supervision over the disbursement 
of moneys out of the various appropriations for public 
works, including fortifications, river and harbor works and 
improvements, surveys of military and wagon roads, and 
explorations, sea-coast and frontier defenses. It also re- 
ceives accounts of engineer disbursing officers and prop- 
erty returns, and gives them administi'ative action, prelim- 
inary to adjustment by the Third Auditor of the Treasury, 

1T4L. These duties are distributed to three divisions of 
the office, viz.: to one division, those pertaining to fortifi- 
cations, battalion and engineer depots, lands, armaments, 
personnel, &c. ; to another, those relating to river and 
harbor improvements, &c. ; to another, those concerning 
property accounts, estimates, funds, suryeys of the lakes, 
explorations, maps, instruments, &c, 

VII. The Office op the Chief of Obdnance. 

X75* This office is under charge of the Chief of Ord- 
nance, who is a brigadier-general of the army and is on 
the staff of the General. 

17&, The duties of his office, as a bureau of the War 



64 THE EXECUTIVE DEPARTMENTS. 

Department, have, regard to the supply of ordnance and 
ordnance stores to the army. They embrace all matters 
of supervision over arsenals, — their examination, preserva- 
tion, and repairs ; over sites and buildings for magazines ; 
over the manufacture and preservation of arms, ordnance, 
ordnance stores and material, and their distribution to the 
army or to organized bodies authorized to receive the 
same ; also over the accounts of disbursing officers and the 
expenditure of moneys under appropriations made by Con- 
gress for this branch of the service ; also over the sales of 
ordnance stores ; also over miscellaneous receipts by ord- 
nance officers, and the covering of the moneys into the 
Treasury. » 

VIII. The Office OF^IiiiiTARY Justice. 

1.77m This office is under charge of the Judge Advocate- 
General of the Army. It receives and makes a record of 
all court-martial proceedings, consisting of the two classes 
of general courts-martial and garrison and regimental 
courts-martial. It furnishes abstracts of proceedings of 
trials, upon official application of the "War and Treasury 
Departments ; also supplies copies of records of such trials 
to parties tried by a general court-martial, upon demand 
made by themselves or by others in their behalf, to which 
they are entitled in accordance with Article 114 of the 
Articles of War. It also furnishes special reports upon 
court-martial proceedings and on aiDialications for remission 
of sentence ; also upon miscellaneous questions of law sub- 
mitted by the War Department. The Judge Advocate- 
General, besides being an officer of the army on the staff 
of the General thereof, occupies a position analogous in its 
duties to that of solicitor of a department. In this regard 
he is the law adviser of the Secretary of War. The duties 
of tlie office, as a biu'eau of the War Department, are to a 



MILITARY JUSTICE AND INSPECTOR-GENERAL. 65 

large extent made up of the consideration of questions of 
law arising in the administration of that department. As 
Judge Advocate-Greneral he reviews court-martial proceed- 
ings for the action of the Executive in approval or disap- 
proval of the findings and sentence, or in the exercise o£ 
his clemency to the offender. In these respects the head 
of this office is assisted by a corps of judge advocates; of 
the army, or by such of them as may be detailed to bureau 
duty. 

IX. The Office of the iNSPECTOR-GENERAii. 

IT'S. This office is in charge of an Inspector-General 
of the Army, and its duties, or the duties of the officer in 
charge, are confined to the supervision and direction of the 
affairs of the inspection service of the army. 

These embrace investigations by the officers of this branch 
of the service as to personnel and material of the army ; the 
inspection of military posts, barracks and quarters, build- 
ings, depots, and troops ; as to the discipline of the troops 
and their employment ; as to the pay of the army, and the 
deposits made of moneys by enlisted men. They embrace 
also the inspection of recruiting stations and recruiting, 
and, in fact, a careful and searching inquiry into the man- 
ner in which all military affairs in camp are conducted. 
Under a special act of Congress of April 20, 1874, these 
officers scrutinize frequently the accounts of disbursing of- 
ficers of the army, and make critical investigations as to 
the necessity and economy of the expenditures, as well as 
to the conformity of those officers to the laws appropriating 
the money. 
5 



66 THE EXECUTIVE DEPARTMENTS. 



CHAPTER y. 

THE DEPARTMENT OF THE TREASUKY. 

V79. This department had its origin in the act of Con- 
gress of September 2, 1789, and is the third of the execu- 
tive departments in the order of date. Numerous amend- 
ments and enactments have since added to its business and 
increased its proportions. Its present organization is de- 
rived from comparatively recent legislation, contained in 
an appropriation act of March 3, 1875. (Stats. 18, p. 396.) 
J 18®. The head of the department is the Secretary of 
the Treasury. There are also two Assistant Secretaries of 
the Treasury, whose relative rank and official duties are 
not prescribed by law, but are designated and assigned 
them by the head of the department. 

Following these is the Chief Clerk. The further general 
organization of the department is made up of numerous 
biu'eaus, each having its head, who, while under the general 
supervision of the Secretary of the Treasury, has, neverthe- 
less, certain well-defined duties and independent functions 
prescribed by statute. 

181. The bureaus referred to are those of the 

First Comptroller of the Treasiu'y. 

Second Comptroller of the Treasury. 

Commissioner of Customs. 

First Auditor. 

Second Auditor. 

Third Auditor. 

Fourth Auditor. 

Fifth Auditor. 

Auditor of the Treasury for the Post Office Department. 



THE DEPARTMENT OF THE TREASURY. 67 

Kegister of the Treasury. 

Treasurer of the United States. 

Comptroller of the Currency. 

Commissioner of Internal Kevenue. 

18@. The office of the Secretary of the Treasury and 
the several bureaus mentioned have respectively their dis- 
tinct organization into divisions and subdivisions. The 
duties of each of these divisions are prescribed and regu- 
lated by the head of the department or bureau. 

They will be referred to hereinafter in detail under an 
appropriate heading. 

18S. All claims and demands whatever, by the United 
States or against it, and all accounts whatever in which the 
United States is concerned, either as debtor or creditor, 
are by the statutes required to be settled and adjusted in 
this department. (R. S., § 236.) 

184:. In all matters of accounts, receipts, expenditures, 
estimates, and appropriations, (excepting accounts of the 
Secretary of the Senate for compensation and travelling 
expenses of Senators,) the fiscal year of the Treasury com- / 

mences on the 1st of July in each year ; and all publica- 
tions of accounts of receipts and expenditures are required 
to be prepared for the period thus established. (R. S., § 
237.) 

185. Separate accounts are required to be kept in this 
department of all moneys received from internal duties or 
taxes in each of the States, Territories, and collection dis- 
tricts, and of the amount of each species of duty and tax 
that shall accrue, so as to exhibit, as far as may be, the 
amount collected from each source of revenue, with the 
moneys paid as compensation and for allowances to the of- 
ficers of revenue employed in each of the respective States, 
Territories, and collection districts. (R. S., § 239.) 

186. Accounts for contingent expenses and for furni- 



68 THE EXECUTIVE DEPARTMENTS. 

ture and repairs for the bureaus of the Treasury Depart- 
ment are required to be kept in detail by the superintend- 
ent of the Treasury building, and can be allowed only on 
his certificate that the prices paid are just and reasonable. 
(R. S., § 240.) 

18 T. Persons appointed to the office of Secretary of 
the Treasury, First Comptroller, First Auditor, Treasurer, 
or Register, are prohibited by law, under severe penalties, 
from being directly or indirectly concerned or interested 
in trade or commerce, in any sea vessel, public lands or 
other public property, or public securities of a State or of 
the United States, and from taking to his own use any 
emolument or gain for negotiating or transacting any busi- 
ness in the Treasury Department other than is allowed by 
lavv^. Penalties are likewise imposed by the statute upon 
any clerk employed in the Treasury Department who car- 
ries on any trade or business in the funds or debts of the 
United States or of any State, or in any kind of public prop- 
erty, or who transacts any business in the department for 
emolument or gain. (R. S., § 243.) 

I. The Secketaby of the Treasury. 

188. It is the duty generally of the Secretary of the 
Treasury to manage and control the fiscal aifairs of the 
country. It is specially prescribed by law that he shall 
from time to time digest and prepare plans for the im- 
provement and management of the revenue and for the 
support of the public credit ; that he shall superintend the 
collection of the revenue ; prescribe forms of keeping and 
rendering the public accounts, and of making returns; 
grant, under the limitations established by law, all warrants 
for moneys to be drawn from the Treasury in pursuance of 
appropriations made by Congress ; make report and give 
information to either branch of the j!^ational Legislature, 



THE SECKETARY OF THE TREASURY. 69 

in person or in Avriting, as may be required, respecting 
matters referred to him by either body or appertaining to 
Iiis office. (E. S., § 248.) 

189. The duties and functions of this officer may, for 
greater convenience, be arranged under the following heads, 
viz.: 

1. The Collection of the Revenue. 

2. The Safe -keeping and Disbursement of the Public 
Money. 

3. The Support and Management of the Public Credit, 

4. The Interests of Commerce and Navigation. 

5. The Management of the Public Accounts. 

6. The Public Property and Miscellaneous. 

The organization of the office — to be referred to some- 
what in detail hereafter — has special reference to this or a 
similar classification of the powers, functions, and duties of 
the head of the department. These, as may be imagined 
from a contemplation of the vast interests and resources of 
the nation, are exceedingly numerous. They embrace pro- 
visions scattered through the statutes, some originating 
v/ith the inception of thegGrovernment, but most of them 
having been brought to life to meet some great want of the 
time, and to keep pace with the remarkable expansion of 
om* population, territory, resources, and commercial inter- 
ests. 

To specify particularly, under the headings before men- 
tioned, we commence with — 

1. The Collection of the Revenue. 

190. The Secretary of the Treasury directs the superin- 
tendence of the collection of the duties on imports and 
tonnage. He is required also to issue from time to time 
instructions and regulations for the enforcement of the 
revenue laws, and in that behalf to prescribe proper forms 



70 THE EXECUTIVE DEPARTMENTS. 

for entries, oaths, bonds, and other papers. (R. S., §§ 249, 
251.) 

191. He may discontinue all ports of delivery the reve- 
nue received at each of which does not amount to ten thou- 
sand dollars a year. (R. S., § 253.) 

19@. He may employ not more than three persons to 
assist the proper officers of the G-overnment in discovering 
and collecting moneys withheld from the United States, 
upon such terms and conditions as he shall deem best for 
the interests of the United States, the compensation therefor 
to be paid such persons only out of the money or property 
secm-ed ; and such persons so employed to first set forth 
fully, in a written statement under oath, the character of 
the claim out of which they propose to recover or assist in 
recovering moneys for the United States, the laAvs by the 
violation of which the same have been withheld, and the 
name of the person, firm, or corporation withholding such 
moneys. (R. S., § 256.) 

193. He is required to report annually to Congress the 
rules and regulations established by him to secure a just 
and impartial appraisal of all ^ods, wares, and merchan- 
dise imported into the United States, the actual value 
thereof, and the number of square yards, parcels, or other 
quantities thereof, together with his reasons for making 
such rules. (R. S., §§ 257, 2949.) 

194:. He is required to furnish the Congi-essional Printer, 
on or before Jthe first day of November in each year, the 
manuscript, prepared for printing, of a condensed statement 
of the aggregate amount of exports and imports from foreign 
countries during the preceding fiscal year. (R. S., § 265.) 

195. He is required to prescribe the duties of the Deputy 
Commissioner of Internal Revenue. (R. S., § 323.) 

19®. He may instruct United States attorneys not to 
appear in defense of collectors or other officers of the rev- 



THE COLLECTION OF THE EEVENUE. 71 

enue, in suits against them for acts done by them, or for 
moneys exacted by or paid such officers, and by them 
deposited in the Treasury. (R. S., § 771.) 

197. He is specially authorized to make regulations for 
the free entry of the following : 

Goods which have been wrecked for two years within 
the limits of the United States, abandoned by the owner, 
and landed by the person who shall raise the vessel. 

The produce of the forests of the State of Maine upon 
the St. John and the St. Croix Rivers and tributaries, owned 
by American citizens, sawed or hewed in the Province of 
New Brunswick by American citizens, and being unmanu- 
factured in whole or in part. (R. S., §§ 2508, 2509.) 

Machinery brought into the country for repair, to be 
hence thereafter exported. (R. S., § 2511.) 

Paintings, statuary, and photographic pictures imported 
for exhibition by any association duly authorized for the 
promotion and encouragement of science, art, and industry, 
and not intended for sale. (R. S., § 2512.) 

Lumber, timber, Manila hemp, iron and steel rods, bars, 
spikes, nails, bolts, and copper and composition metal nec- 
essary for, and which may be shown to have been used in, 
the equipment and construction of vessels engaged in the 
foreign trade, including the trade between the Atlantic and 
Pacific ports, &c. (R. S., § 2513.) 

All articles of foreign production needed for the repair 
of American vessels engaged exclusively m the foreign 
trade. (R. S., § 2514.) 

198t He shall give collectors of districts for which no 
examiner of drugs, medicines, and chemicals is provided, 
such instructions as he may deem necessary to prevent the 
importation of adulterated and spurious drugs and medi- 
cines. (R. S., § 2612.) 

199. He is authorized to clothe a deputy collector at 



72 THE EXECUTIVE DEPARTMENTS. 

a port other than the principal port of entry with all the 
powers of the principal appertaining to official acts, and to 
require such deputy to give bond, &c. (K,. S., § 2633.) 

300. He may appoint special agents, not exceeding 
twenty in number, to examine custom-houses and to prevent 
and detect frauds on the customs revenue, and issue regu- 
lations for the government of such officers. (R. S., §§ 2649, 
2650, 2651.) 

SOI. In case of difficulty arising in the true construc- 
tion or meaning of any part of the revenue laws, the decis- 
ion of the Secretary of the Treasury is by law conclusive 
and binding upon all officers of customs, whose duty it is 
to carry into effect all instructions of the Secretary of 
the Treasury relative to the execution of those laws. (R. 
S., § 2652.) 

30:3. He is authorized in his discretion to abolish or 
suspend the office of naval officer, or any other subordinate 
office, in any collection district, except in Boston, New 
York, Philadelphia, Baltimore, Charleston, Savannah, Port- 
land in Maine, and San Francisco, and to assign the duties 
of the abolished office to a deputy collector or inspector of 
customs. (R. S., § 2653.) 

303. When in the opinion of the Secretary of the 
Treasury the fees and emoluments of any collector or 
principal officer of customs are insufficient to afford a rea- 
sonable compensation for the services of such officer, after 
payment from- the same of reasonable incidental expenses 
of the office, the Secretary may direct that so much of those 
expenses as shall seem to him just shall be paid oulf of the 
appropriation for defraying the expenses of .collecting the 
revenue. (R. S., § 2692.) 

304. He may increase the compensation of inspectors 
of customs in such ports as he may deem it advisable so to 
do, and may designate, by adding to the present compen- 



THE COLLECTION OP THE REVENUE. 73 

sation of such officers, a sum not exceeding one dollar per 
day. (R. S., § 2737.) 

^®^. iVhenever it has become impracticable for a per- 
son desiring to make entry of merchandise to produce at 
the time the required invoice, the Secretary of the Treas- 
ury may authorize the entry of such merchandise upon such 
terms and in accordance with such regulations as he may 
prescribe. And he is invested with the like power of re- 
mission in cases of forfeiture arising from neglect of the 
provisions as to invoices, as in other cases of forfeiture 
under the revenue laws. (R. S., § 2858.) 

SO®. He is required to select and furnish to the col- 
lectors of such ports of entry as may be necessary the 
standard by which the color and grades of sugars are to 
be regulated, at such times and in such manner as he may 
deem expedient. (R. S., § 2914.) 

S®y. Also, by regulation, to prescribe that samples of 
sugar shall be taken by the proper officers in such manner 
as to ascertain the true quality of the same. (R. S., § 
2915.) 

S®8. He may, under the direction of the President, 
adopt such hydrometer as he may deem best calculated for 
the purpose of ascertaining the proof of liquors. (R. S., § 
2918.) 

S®9. He may authorize the collector of any district, in 
the case of an incomplete entry of merchandise, to take 
bond that the owner, importer, or consignee will within a 
reasonable time produce such proof as may be practicable, 
which will enable the collector to ascertain the class or de- 
scription of manufacture or rate of duty to which such 
merchandise is liable. (R. S., § 2925.) 

^1®. He may entertain, under certain specified condi- 
tions, appeals made to him by importers from the decisions 
of collectors assessing duties, and as to all fees, charges. 



74 THE EXECUTIVE DEPARTMENTS. 

and exactions on the tonnage of a vessel or on imported 
merchandise. (R. S., §§ 2931, 2932.) 

211. He may direct the appraisers for anyjcollection 
district to attend in any other collection district for the 
purpose of appraising merchandise imported therein. (E. 
S., § 2947.) 

And he is required from time to time to establish such 
rules and regulations to secure a just, faithful, and impar- 
tial appraisal of all merchandise imported into the United 
States, and just and proper entries of the actual market 
value or wholesale price thereof, and of the square yards, 
parcels, or other quantities, as the case may require, and 
of the actual market value or wholesale price of each of 
them. Such rules as he may thus prescribe, he is required 
to report to Congress at its next session after making the 
same, together with the reasons therefor. (R. S., § 2949.) 

S12. He may lease such warehouses as he shall deem 
neqessary for the storage of unclaimed or other goods. He 
may also constitute as bonded warehouses, cellars or vaults 
of stores for the storage of wines and distilled spirits, and 
yards for the storage of coal, mahogany, and other wood 
and lumber, under the same rules and regulations as are 
required in the storage of other merchandise. (R. S., § 
2958.) He may also bond parts of such buildings, like- 
wise, for the storage of grain. (R. S., § 2959.) He may 
also bond private warehouses for the storage of imported 
goods, under certain conditions. (R. S., §§ 2960, 2961.) 

213. In case of the sale of merchandise remaining in 
bonded warehouses over three years, the Secretary of the 
Treasury may pay over to the owner, importer, or con- 
signee the proceeds, after the deduction of duties, charges, 
and expenses. (R. S., § 2972.) 

214. He may extend to the vessels of war of any for- 
eign nation the privilege of purchase free of duty from 



THE COLLECTION OP THE REVENUE. 75 

public warehouse, provided such nation reciprocates such 
privilege to vessels of war of the United States in its 
ports. (R. S., § 2982.) 

21.5, He is authorized to abate or refund duties upon 
merchandise injured or destroyed, in whole or in part, by 
accidental fire or other casualty, while the same remained 
in the custody of the officers of customs in any public or 
private bonded warehouse, in the appraiser's stores under- 
going appraisal, or while in transportation under bond, or in 
the custody of the customs officers and not in bond, or 
while within the limits of a i^ort of entry and before being 
landed, and to cancel any warehouse bond or bonds for 
the same, and to enter satisfaction thereon in whole or in 
part, as the case may be. (R. S., § 2984.) 

Sl@. He may designate common carriers for the trans- 
portation of merchandise entered at one port and designed 
for another, and exact from them- bond with sufficient 
surety. (R. S., § 2993.) 

SIT. He may also authorize the establishment of bond- 
ed warehouses exclusively appropriated to the reception of 
merchandise for transportation, where its immediate trans- 
fer to the transporting car, vessel, or vehicle is impractica- 
ble. (R. S., § 2996.) 

He may prescribe the routes of transit for merchandise 
withdrawn under bond, without payment "of duties, from a 
bonded warehouse in one collection district to be trans- 
ported to a bonded warehouse in another collection dis- 
trict ; also the form of bond to be given on entry, and the 
time for the delivery of the merchandise. (R. S., §§ 3000, 
3001.) 

S18. He may also prescribe the routes of transit of goods 
duly entered and bonded and withdrawn from warehouse 
for immediate transportation, without payment of duties, to 
Chihuahua in Mexico. Also of goods entered and bonded 



76 THE EXECUTIVE DEPARTMENTS. 

at Brownsville, in the district of Brazos de Santiago, or im- 
ported and bonded at any other port of the United States, 
and transported thence in bond and duly rewarehoused at 
Brownsville, and withdrawn for immediate exportation, 
without payment of duties, to ports and places in Mexico. 
(R. S., § 3002.) 

SI®. Whenever it shall be shown to the satisfaction of 
the Secretary of the Treasury that in any case of unascer- 
tained duties, or duties or other moneys paid under protest 
and appeal, more money has been paid to the collector 
than the law requires, or in any case that more moneys 
have been so paid, and the party has failed to comply with 
the requirements of law relating to appeals to the Secretary 
of the Treasury, owing to circumstances beyond his control, 
that officer may draw his warrant upon the Treasurer direct- 
ing a refund of the overpayment. (R. S., §§ 3012|, 3013.) 

SS®. Whenever an exporter entering any merchan- 
dise for the benefit of drawback shall not have completed 
such entry according to law, but shall offer to do so after 
the expiration of the period, the Secretary of the Treasury 
may, upon application setting forth the cause of the omis- 
sion under oath, accompanied by a statement from the col- 
lector of all the circumstances attending the transaction, 
and being satisfied that the omission was without intent to 
evade the law or defraud the revenue, direct the entry to 
be completed and the proper certificates or debentures to 
be issued. (R. S., § 3037.) 

SSI. The Secretary of the Treasury may determine 
whether a debenture shall be granted or not, where the 
amount exceeds one hundred dollars, notwithstanding the 
same may have been refused by the collector on the ground 
of error or fraud in the transaction. (R. S., § 3042.) 

SSS. When the proofs requisite for the cancellation 
of an export bond are not and cannot be produced because 



THE COLLECTION OP THE REVENUE. 77 

of loss by sea, or capture or other unavoidable accident, the 
Secretary of the Treasury may receive such other proofs, 
allowing a reasonable extension of time for their produc- 
tion ; or, if he is satisfied with the proofs already adduced, 
he may direct the bond of the exporter to be cancelled. 
(R. S., § 3047.) 

S2S. In case of a sale by a collector or other officer 
of goods seized for violation of the customs revenue laws, 
the value whereof does not exceed five hundred dollars, 
the Secretary of the Treasury may remit the forfeiture 
and restore the proceeds to the owner, if application is 
made within three months, and the proof offered is suffi- 
cient to satisfy that officer that the forfeiture was incurred 
without willful negligence or intent to defraud the revenue 
on the part of the owner. (R. S., § 3078.) 

SSJ:. The Secretary of the Treasury may allow United 
States attorneys reasonable compensation for services and 
expenses in the prosecution of fines and personal penalties 
reported to them by collectors as having been incurred 
through violations of the revenue laws, (R. S., § 3085.) 

SS5. He is authorized to remit a forfeiture incurred 
by a vessel licensed for the foreign and coasting trade 
on the northern, northeastern, and northwestern frontiers, 
failing to make entry and to pay duties on the equijitnents 
purchased or on the expenses of repairs made in a foreign 
country ; provided the owner or master shall furnish good 
and sufficient evidence that such vessel, while in the regular 
course of her voyage, was compelled by stress of weather 
or other casualty to put into such foreign port, and to pur- 
chase the said equipments and make the said repairs in 
order to enable her to reach in safety her place of destina- 
tion. (R. S., § 3115.) 

22G, He may, with the approbation of the President, 
provided the latter shall be satisfied that similar privileges 



78 THE EXECUTIVE DEPARTMENTS. 

are extended to vessels of the United States in the colonies 
hereafter mentioned, and under regulations to protect the 
revenue from fraud, permit vessels laden with the products 
of Canada, New Brunswick, Nova Scotia, Newfoundland, and 
Prince Edward Island to load or unload at any port of the 
United States which he may designate. (R. S., § 3129.) 

SST. He may make additional allowances, as compen- 
sation, to internal-revenue collectors, beyond the compen- 
sation provided by law, in cases where, by reason of the 
territorial extent of the district or the amount of the taxes 
collected, or other cu-cumstances, it may seem just to make 
such allowances ; provided the net compensation of a col- 
lector shall not exceed four thousand five hundred dollars 
per year. (E,. S., § 3145.) He may also extend such al- 
lowances, within prescribed limits, to a deputy collector of 
internal revenue who has performed or may perform the 
duties of a collector, in case of a vacancy in the office of 
collector. (R. S., § 3150.) 

SS8. He may designate, in any port of the United States 
wherein there is more than one collector of internal rev- 
enue, one of them to have charge of all matters relating to 
the exportation of articles subject to tax under the internal- 
revenue laws. (R. S., § 3161.) 

S^9. He may award to any person making complaint, 
and who shall prosecute to judgment or conviction any 
case of fine, penalty, or forfeiture incurred for a violation 
of internal-revenue laws, the compensation or allowance 
which may be forfeited by a collector of internal reve- 
nue who fails in his duty to report such case to the prop- 
er district attorney within the prescribed time. (R. S., § 
3164.) 

SS©. Upon application of a party entitled to receive 
the same, he may restore the surplus of proceeds of prop- 
erty sold under distraint for internal-revenue taxes, which 



THE COLLECTION OF THE REVENUE. 79 

surplus may have been previously paid into the Treasury, 
(R. S, § 3195.) 

SStl. The Secretary of the Treasury, upon receiving 
satisfactory proof of the actual destruction, by accidental 
fire or other casualty, and without fraud, collusion, or neg- 
ligence of the owner, of any distilled spirits, while the same 
remained in the custody of an internal-revenue officer in 
any distillery warehouse or bonded warehouse of the United 
States, and before the tax thereon has been paid, is author- 
ized to abate the amount of internal taxes accruing thereon, 
and to cancel any warehouse bond, or enter satisfaction 
thereon in whole or in part, as the case may be. He is 
also authorized to refund such taxes as may have been 
collected since the destruction of such spirits. (R. S., § 
3221.) 

SSS. He may advise the Commissioner of Internal 
Revenue on the subject of the compromise of any civil or 
criminal case arising under the internal-revenue laws where 
suit is not commenced, and consent to such a compromise ; 
and in case where suit has been commenced, he may so 
advise that officer and consent to a compromise, on the 
recommendation of the Attorney-Greneral. He may also, 
in connection with the Attorney-Greneral, consent in writing 
to the discontinuance or nolle prosequi of any prosecution 
under section 3257 of the Revised Statutes, viz., against 
distillers and their property, for fraud or attempted fraud 
on the revenue. (R. S., §§ 3229, 3230.) 

333. He may grant permits, under certain prescribed 
conditions, to any incorporated or chartered scientific in- 
stitution or college of learning to withdraw alcohol in spec- 
ified quantities from bond, without payment of the internal- 
revenue tax on the same or on the spirits from which the 
alcohol has been distilled, for the sole purpose of preserv- 
ing specimens of anatomy, physiology, or natural history 



80 THE EXECUTIVE DEPARTMENTS. 

belonging to such institution, or for use in its chemical 
laboratory. (R. S., § 3297.) 

SSJr. A person who fraudulently claims or seeks to ob- 
tain allowance of drawback shall forfeit triple the amount 
wrongfully sought to be obtained, or the sum of five hun- 
dred dollars, at the election of the Secretary of the Treas- 
ury. (R. S., § 3443.) 

SS5. The Secretary of the Treasury may, in connection 
with the Commissioner of Internal Revenue, and under cer- 
tain restrictions specified, alter, renew, or change the form, 
style, and device of any stamp, mark, or label used under 
any provision of the law relating to distilled spirits, tobac- 
co, snuff, and cigars, when in his judgment and that of the 
Commissioner it may be necessary for the collection of 
revenue tax or the prevention or detection of frauds on 
the revenue. (R. S., § 3446.) 

S3@, He may restore to the owner the proceeds of 
goods sold by the collector of internal revenue as subject 
to forfeiture under the revenue laws, and not exceeding 
in value the sum of five hundred dollars, when application 
is made within one year from the day of sale, and he is sat- 
isfied from the proof, furnished in such manner as he shall 
prescribe, that the applicant at the time of seizure and sale 
and during the intervening time was absent from the 
United States, or in such circumstances as prevented him 
from knowing of the seizm-e, and that he did not know of 
the same, and also that the forfeiture was incurred without 
willful negligence or any intention of fraud on the part of 
the owner of the property. If no application shall be made 
for such restoration of the proceeds within one year as pre- 
scribed, the Secretary of the Treasury shall cause such pro- 
ceeds to be distributed according to law. (R. S., § 3461.) 

33*^. He may authorize the Commissioner of Internal 
Revenue to pay such sums, not exceeding the amount ap- 



THE COLLECTION OP THE REVENUE, 81 

propriated therefor, as he may deem necessary for detect- 
ing and bringing to trial and punishment persons guilty of 
violating the internal-revenue laws or conniving at the same, 
in cases where such expense is not otherwise provided for 
by law. (R. S., § 3463.) 

SS8. He may inquire into the circumstances of a debtor 
imprisoned upon execution issued from any court of the 
United States for a debt due to the United States which the 
debtor is unable to pay, and upon satisfactory proof that 
the debtor is unable to pay the said debt, and has not con- 
cealed his property or made any conveyance of his estate in 
trust for himself or with intent to defraud the United States, 
he is authorized to receive from such debtor any deed, as- 
signment, or conveyance of property, or any collateral se- 
curity, and thereupon, on compliance with such terms as he 
may judge reasonable, to issue his order to the keeper of 
the prison directing him to discharge the debtor from imr 
prisonment. (R. S., § 3471.) 

^^3. The Secretary of the Treasury is required to re- 
tain any moneys due on any account from the United States 
to any State, or so much thereof as may be necessary, and 
apply the same to the payment of principal and interest in 
default on stocks or bonds issued or guaranteed by such 
State and held by the United States in trust. (R. S., § 
3481.) 

SJiO. He may, after a week's notice to the public, sell 
and convey any real estate no longer used for light-house 
purposes. (R. S., § 4675.) 

341. He is directed to withhold all payments to any 
railroad company and its assigns, on account of freights or 
transportation over its road of any kind, to the amount of 
payments made by the United States for interest upon 
bonds of the United States issued to any such company, 
and which shall not have been reimbursed, together with 
6 



82 THE EXECUTIVE DEPARTMENTS. 

the five per centum of net earnings due and unapplied, as 
provided by law. (R. S., § 5260.) 

S4S. He is authorized to remit, in whole or in part, on 
such conditions and under such regulations, not inconsist, 
ent with law, as he may prescribe, the additional duty 
secured by a bond given for the transportation of mer- 
chandise from a port in one collection district to a port 
in another collection district; provided that it shall be 
proved to liis satisfaction that the failure to transport and 
deliver the merchandise according to the conditions of the 
bond occurred without willful negligence or fraudulent in- 
tent on the part of the obligors. (R. S., § 3001.) 

S4rS. Whenever any person who shall have incmred any 
.fine, penalty, forfeitm-e, or disability, or may be interested 
;in any vessel or merchandise the appraised value of which 
■is not less than one thousand dollars, seized or subject to 
seizure, forfeiture, or disability by authority of any provis- 
ions of law for imposing or collecting any duties or taxes, 
or relating to registering, recording, enrolling, or licensing 
vessels, or providing for the suppression of insurrections 
or unlawful combinations against the United States, shall 
prefer his petition to the judge of the district in which such 
fine, penalty, forfeiture, or disability has accrued, or in 
which the property is situated, truly and particularly setting 
forth the circumstances of his case, and praying for relief, 
it is provided that the judge shall inquire, in a summary 
manner, into the circumstances of the case ; first causing 
reasonable notice to be given to the person claiming such 
fine, penalty, or forfeiture, and to the attorney of the United 
States for such district, that each may have an opportu- 
nity of showing cause against the mitigation or remission 
thereof; and shall cause the facts appearing upon such 
inquiry, together with the evidence, to be stated and an- 
Bexed to the petition, and to be transmitted to the Secre- 



THE COLLECTION OP THE HEVENUE. 83 

tary of the Treasury. The Secretary thereupon has power 
to mitigate or remit such fine, &c., or remove such disa- 
bility, or any part thereof, if in his opinion the same was 
incurred without willful negligence, or any intention of 
fraud in the person incurring the same ; and to direct the 
prosecution, if any has been instituted for the recovery 
thereof, to cease and be discontinued, upon such terms or 
conditions as he may deem reasonable and just. (R. S., § 
5292 ; act June 22, 1874, §§ 17, 18.) 

S44:. He is authorized to prescribe such rules and modes 
of proceeding to ascertain the facts upon which an appli- 
cation for remission of a fine, penalty, or forfeiture is 
founded, as he deems proper, and upon ascertaining them 
to remit the fine, penalty, or forfeiture, if in his opinion it 
was incurred without willful negligence or fraud, in either 
of the following cases : 

First. If the fine, penalty, or forfeiture was imposed un- 
der authority of any revenue law, and the amount does not 
exceed one thousand dollars. 

Second. Where the case occurred within; either of the 
collection districts in the States of California and Oregon. 

Third. If the fine, penalty, or forfeiture was imposed 
under authority of any provision of law relating to the im- 
portation of merchandise from foreign contiguous territory, 
or relating to manifests for vessels enrolled or licensed to 
carry on the coasting trade on the northern, northeastern, 
and northwestern frontiers. 

Fourth. If the same was imposed by authority of any pro- 
visions of law for levying or collecting any duties or taxes, 
or relating to registering, recording, enrolling, or licensing 
vessels, and the case arose within the collection district of 
Alaska," or was imposed by viitue of any provisions of law 
relating to fur-seals upon the islands of St. Paul and St. 
George. (R. S., § 5293.) 



84 THE EXECUTIVE DEPARTMENTS. 

SJ:I». The Secretary of the Treasuiy may, upon appli- 
cation, remit or mitigate any fine or penalty provided for 
in the laws relating to steam vessels, or discontinue any 
prosecution to recover penalties denounced in such laws, 
excepting the penalty of imprisonment or of removal from 
office, upon such terms as in his discretion shall seem 
proper. And all rights granted to informers by such laws 
are held subject to the power of remission, except in cases 
where the claims of any informer shall have been deter- 
mined by a competent court prior to the application. He 
has authority to ascertain the facts upon all such applica- 
tions in such manner and under such regulations as he may 
deem proper. (R. S., § 5294.) 

©4:®. It is made his duty to afi'ord suitable compensation 
out of moneys specifically appropriated, in certain cases, 
under the customs revenue laws, to ofiicers of customs and 
other persons who shall detect and seize goods in the act 
of being smuggled, or which have been smuggled, such 
compensation not to exceed one-half the net proceeds re- 
sulting from Siich seizure. (Act June .22, 1874, Stats. 18, 
p. 186.) 

@J:7. It is made his duty, in granting permits for the 
establishment of a general-order warehouse, to require such 
warehouse to be located contiguous or as near as may be 
to the landing places of steamers and vessels from foreign 
ports. (Act June 22, 1874, Stats. 18, p. 191.) 

S48. He is directed to require payment by the railroad 
companies of all sums of money due or to become due the 
United States for the five per centum of the net earnings 
provided for by the act entitled ''An act to aid in the con- 
struction of a railroad and telegraph line from the Missouri 
River to the Pacific Ocean, and to secure to the Grovern- 
ment the use of the same for postal, military, and other 
purposes," approved June 1, 1862, or by any other act, in 



THE COLLECTION OF THE REVENUE. 85 

relation to the companies named, or any other of such 
companies. In case of neglect of either of the said com- 
panies to pay the same within sixty days after demand 
therefor made upon the treasurer of such company, he 
must certify that fact to the Attorney-G-eneral, who is re- 
quired thereupon to institute the necessary suits for col- 
lection in the proper Circuit Court of the United States. 
(Act June 22, 1874, ch. 414.) 

$14®. "When the Secretary of the Treasury shall be of 
opinion that any duties have been assessed' and collected" 
in accordance with any decision of his department pre- 
viously made, under an erroneous view of the facts in the 
case, he may authorize a reexamination and reliquidation 
in such case, and make refund in accordance with existing 
laws, as the facts so ascertained shall in his opinion justify ; 
provided protest and appeal shall have been made as re- 
quu-ed by law. (Act March 3, 1875, ch. 136.) 

^^®. No ruling or decision once made by the Secretary 
of the Treasury, giving construction to any law imposing 
duties, may be reversed or modified adversely to the United 
States by the same or a succeeding Secretary, except on 
concurrence in an opinion of the Attorney-Greneral recom- 
mending the same, or in accordance with a judicial decision 
of a Circuit or District Court of the United States conflict- 
ing v/ith such ruling or decision, and from which the Attor- 
ney-Greneral shall certify that no appeal or writ of error will 
be taken by the United States ; provided that the Secretary 
o*f the Treasury may decline to acquiesce in the judgment, 
decision, or ruling of an inferior court upon any question 
aifecting the interests of the United States, when in his 
opinion such interests require a final adjudication in a court 
of last resort. He is requu-ed, in his annual report to Con- 
gi'ess, to give a detailed statement of the various sums of 
money refunded under any act relating to the revenue ; 



86 THE EXECUTIVE DEPARTMENTS. 

also to submit therewith copies of the rulings under which 
repayments were made. (Act March 3, 1875, §§ 1, 2, 4.) 

251, When any final judgment recovered against the 
United States, or other claim duly allowed by legal author- 
ity, is presented to the Secretary of the Treasury for pay- 
ment, and the plaintiff or claimant therein is indebted to 
the United States, whether as principal or surety, it is re- 
quired of the Secretary to withhold payment of an amount 
of such judgment or claim equal to the debt thus due to 
the United States. If such plaintiff or claimant assents to 
the set-off or discharges his judgment, or an amount equal 
to said debt or claim, the Secretary is directed to execute a 
discharge of the debt due from the plaintiff to the United 
States. But if such plaintiff or claimant denies his indebt- 
edness to the United States, or refuses to consent to the 
set-off, then the Secretary must withhold payment of so 
much of the judgment or claim as will cover the indebt- 
edness of the plaintiff or claimant to the United States, 
together with a sum sufficient to cover all legal charges 
and costs of prosecuting the debt of the United States to 
judgment. It then becomes the duty of the Secretary, if 
the claim of the United States is not ah-eady in suit, to 
prosecute the same to judgment with reasonable dispatch. 
And if in such action judgment shall be rendered against 
the United States, or the amount recovered for debt and 
costs shall be less than the amount so withheld, as before 
mentioned, the balance must then be paid over to such 
claimant by the Secretary, with six per cent, interest there- 
on from the tjme it has been withheld. (Act of March 3, 
1875, ch. 149.) 

2. The Safe-keeping and Disbursement of the Public Money. 

252, The Secretary of the Treasury is required to direct 
the penal amount of the official bonds of all disbm'sing 
officers of his department. (R. S., § 176.) 



THE PUBLIC MONEYS. 87 

25S. He may delegate, under Ms hand and official seal, 
to one of the Assistant Secretaries of the Treasury, authority 
to sign in his stead all warrants for the p^ment of money 
into the public Treasury, and all warrants for the disburse- 
ment therefrom of money certified by the proper account- 
ing officers of the Treasury to be due upon accounts duly 
audited and settled by them. (E. S., § 246.) 

S54:. He is authorized to receive deposits of gold coin 
and bullion with the Treasurer or any Assistant Treasurer 
of the United States, in sums not less than twenty dollars, 
and to issue certificates therefor, in denominations of not 
less than twenty dollars each, corresponding with the de- 
nominations of the United States notes. And he may issue 
certificates representing coin in the Treasury in payment 
of interest on the public debt, which certificates, together 
with those issued for coin and bullion deposited, shall not 
at any time exceed twenty per centum beyond the amount 
of coin and bullion in the Treasury. These certificates are 
to be received at par in payment of duties on imports. (R. 
S., § 254.) 

S5^. He is required to make, among other reports to 
Congress, one on the finances, containing estimates of the 
public revenue and expenditures for the current fiscal year ; 
also plans for improving and increasing the revenue from 
time to time ; also a statement of all contracts for supplies 
or services which have been made by him or under his di- 
rection during the year preceding ; also a statement of the 
expenditure of moneys appropriated for tl^e discharge of 
miscellaneous claims. (R. S., § 257.) 

He is also required to lay before Congress at each regu- 
lar session a statement of the amount of money expended 
at each custom-house during the preceding fiscal year, 
the number of persons employed, and the occupation and 
salary of each person at each custom-house during the 
same period. (R. S., § 258.) 



88 THE EXECUTIVE DEPARTMENTS. 

, Si25®. He is required, at the expiration of thirty days 
from the end of each quarter, to publish in a newspaper at 
the seat of government a statement of the whole receipts 
of such quarter, specifying the amount received from cus- 
toms, from public lands, and from miscellaneous sources ; 
and also of the whole amount of payments made during 
the quarter, specifying the general head of appropriations, 
whether for the civil list, the army, the navy, Indian affairs, 
fortifications, or pensions. (R. S., § 266.) 

SS'^. The Secretary of the Treasury is directed to pub- 
lish in some newspaper at the seat of government, on the 
first day of each month, the last preceding weekly state- 
• ment of the Treasurer of the United States, showing the 
amount to his credit in the different banks, in the mint, or 
other depositories, the amount for which drafts have been 
given, and those remaining unpaid, and the balance re- 
maining subject to his draft; also to specially note any 
changes that have been made in the depositories of the 
1:ceasury during the preceding month, and report to Con- 
gress, at the commencement of its next session, the reasons 
for such changes. (R. S., § 267.) 

S^8. He may designate any officer of the United States 
who has given bonds for the faithful performance of his 
duties to be disbursing agent for the payment of moneys 
appropriated for the construction of public buildings in 
the district of such officer. (R. S., § 255.) 

S5S. He may designate collectors of internal revenue 
to act as disbursing agents, in respect of the expenses of 
collecting the taxes and of other expenditm*es for the in- 
ternal revenue service, within their respective districts, on 
giving good and sufficient bond, &c. (R. S., § 3444.) 

^15®, He may designate one or more depositories in each 
State for the deposit and safe-keeping of money collected 
by virtue of the internal-revenue laws. (R. S., § 3211.) 



THE PUBLIC MONEYS. 89 

^®ic He may issue his warrant for the payment of an 
allowance of drawback equal to the amount of the tax paid 
on fermented liquors, and on all articles mentioned in 
schedule A of section 3437 of the Revised Statutes, except 
lucifer or friction matches, cigar lights and wax tapers, 
when exported ; provided that no allowance of drawback 
shall be made for any amount claimed or due less than 
ten dollars, nor on any article exported prior to March 31, 
1868. (R. S., § 3441.) 

SGS. He directs the penal amount of the official bonds 
of all Assistant Treasurers, and officers of any mint or assay 
office authorized by law to act as Assistant Treasurers, and 
requhes such officers from time to time, as may be neces- 
sary in his discretion, to renew, strengthen, and increase 
then- official bonds. (R. S., § 3600.) 

^@S. He may employ special agents to be charged 
with the disbursement of public moneys, who shall give 
bond in such form and with such security as he may 
approve. (R. S., § 3614.) 

S@4:. It is his duty, as often as once in each week, and 
as much oftener as he may deem proper, to direct collectors 
and receivers of public moneys of every description within 
the District of Columbia, the cities of New York, Boston, 
Pliiladelphia, New Orleans, San Francisco, Baltimore, St. 
Louis, and Charleston, to pay into the Treasury all public 
moneys collected by them or in their hands. (R. S., § 
3615.) 

The like authority in the Secretary as to all other officers 
and persons having public moneys in then* hands, is implied 
by section 5492 of the Revised Statutes. 

SS^, In places where there is no Treasurer or Assistant 
Treasurer, the Secretary of the Treasury, when he deems it 
essential, may specially authorize in writing the deposit of 
public moneys intrusted to a disbursing officer for disburse- 



90 THE EXECUTIVE DEPARTMENTS. 

ment in any other public depository, or authorize the same 
to be kept in any other manner and under such regulations 
as he may deem most safe and effectual to facilitate the 
payments to public creditors. (R. S., § 3620.) 

2&G, The Secretary may, excepting as to moneys be- 
longing to the postal service, transfer the money in the 
hands of any depositary of public moneys to the Treasury 
of the United States, to the credit of the Treasurer ; and he 
may transfer such moneys in the hands of one dej^ositary 
to any other depositary, as the safety of the same and public 
convenience may seem to him to requhe. (R. S., § 3640.) 

2^7* He is authorized to cause examinations to be made 
of the books, accounts, and money on hand of the several 
depositaries, and for that purpose to appoint special agents 
as may be required, and to fix their compensation, not ex- 
ceeding six dollars per day and travelling expenses. (R. S., 
§ 3649.) 

SG8. He may direct, as often as he shall deem proper, 
each naval officer and surveyor of a port, as a check upon 
the assistant treasurer or the collector of customs of their 
respective districts ; each register of a land office, as a 
check upon the receiver of his land office ; and the di- 
rector and superintendent of each mint and branch mint, 
as a check upon the treasurers respectively of the mints or 
the persons acting as 8uch, to make examinations of the 
books, accounts, returns, and money on hand of the assist- 
ant treasiu-ers, collectors, receivers of land offices, treasur- 
ers of the mints and branch mints, and persons acting as 
such. (R. S., § 3650.) 

@@0. It is the duty of the Secretary of the Treasury to 
immediately suspend from duty any disbursing officer who 
shall exchange his funds other than for gold, silver. United 
States or national-bank notes, or who, when the means of 
his disbursements are furnished him in gold, silver. United 



THE PUBLIC MONEYS. 91 

States or national-bank notes or drafts, shall not make pay- 
ments in the funds so furnished or in funds received for 
the said drafts. Upon such suspension he is directed to 
report the same to the President, and all the facts and cir- 
cumstances, to the end that such officer may be promptly 
removed from office or restored to duty. (R. S., § 3651.) 

^7®. He may authorize the allowance to the officers 
whose duty it is to receive, keep, or disburse public moneys, 
of, any necessary additional expenses for clerks, fire-proof 
chests or vaults, or other objects of expenditure in the 
safe-keeping, transferring, or disbursing of public moneys. 
(R. S., §3653.) 

^71., He may authorize a compensation to be paid col- 
lectors of customs, not exceeding one-quarter of one per 
centum of the amount disbursed by them, from the appro- 
priations for the construction of custom-houses, court- 
houses, post offices, and marine hospitals ; and where there 
is no collector at the place of location of any of these 
structures he may appoint a disbursing agent for the pay- 
ment of the moneys so appropriated, with such compensa- 
tion as he may deem equitable. (R. S., §§ 3657, 3658.) 

'^72, He, together with other heads of departments, in 
communicating estimates of expenditures and appropria- 
tions to Congress or to any of the committees thereof, must 
specify as nearly as may be convenient the sources from 
which such estimates are derived, and the calculations upon 
which they are founded, discriminating between such esti- 
mates as are conjectural and such as are framed upon actual 
information and applications from disbursing officers. Ref- 
erence is required to be made to any law or treaty by which 
the proposed expenditures are respectively authorized, spec- 
ifying the date, the volume or page of the statutes, or sec- 
tion of the act in which the authority is to be found. (R. 
S., § 3660.) He is required also to include in his annual 



92 THE EXECUTIVE DEPARTMENTS. 

estimates such sum or sums as he may deem necessary for 
printing and binding, to be executed under the direction of 
the Congressional Printer. (R.. S., § 3661.) If the estimates 
ask an appropriation for any new specific expenditure, such 
as the erection of a public building or the construction of 
a public work requiring a plan before the building or Avork 
can be properly completed, such estimates must be accom- 
panied by full plans and detailed estimates of the cost of 
the whole work. All subsequent estimates for any such 
work must state the original estimated cost, the aggregate 
amount therefor appropriated, and the amount actually 
expended thereon, as well as the amount asked for the cur- 
rent year. And if the amount asked is in excess of the orig- 
inal estimate, the full reasons for the excess, and the extent 
of the anticipated excess, must be also stated. (R. S., § 
3663.) 

SfS. And when the usual items of such annual esti- 
mates for his department vary materially in amount from 
the appropriation ordinarily asked for the object named, 
and especially from the appropriation granted for the same 
objects for the preceding year, and whenever new items not 
theretofore usual are introduced into such estimates for any 
year, the law requires that the same shall be accompanied 
by minute and full explanations of all such variations and 
new items, showing the reasons and grounds upon which the 
amounts are required. (R. S., § 3664.) It is required that 
these estimates shall designate also the amount of the out- 
standing appropriation, if there be any, which Avill probably 
be required for each particular item of expenditure, (R. S., 
§ 3665,) and the amounts respectively 'of appropriations 
made for all objects on account of the public service of 
the year by former acts. (R. S., § 3670.) 

STJ:. In the book of estimates to be prepared annually 
under the direction of the Secretary of the Treasury, that 



THE PUBLIC MONEYS. 93 

officer is required to include all estimates of the several 
departments which by law are required to be submitted to 
Congress through him. (K. S., § 3669.) 

275, All moneys appropriated to the several depart- 
ments, excepting those for the payment of the postal service 
which are subject to the warrant of the Postmaster-Greneral, 
can be drawn from the Treasm-y only by warrants of the 
Secretary of the Treasury, upon the requisitions made by 
the heads of those departments respectively, countei'signed 
by the proper Comptroller and registered by the proper 
Auditor. (R. S., §§ 269, 273, 3673.) 

Sf©. All warrants drawn by the Secretary of the Treas- 
ury must specify the particular appropriation to which the 
same should be charged ; and the moneys paid by virtue of 
such warrants must, in conformity therewith, be charged to 
such appropriation on the books of the Secretary of the 
Treasury, First Comptroller, and Register. (R. S., § 3675.) 
Sf 7. The Secretary of the Treasury is required to re- 
port to the Auditor of the Treasury, whose duty it is to 
settle accounts thereunder, all balances of appropriations 
remaining on the books without having been drawn against 
for two years from the date of the last appropriation ; and 
if it shall appear from the certificate of the. Auditor that 
such balances will not be required in the settlement of ac- 
counts pending in his office, then the Secretary may include 
such balances in his surplus-fund warrant. But no appro- 
priation for payment of interest or principal of the public 
debt, or other permanent appropriation, can be thus treat- 
ed. (R. S., § 3691.) 

2'?'8. A subsequent act (approved June 20, 1874 ; Stats. 
18, p. Ill) provides that the Secretary shall, from and after 
the 1st of July of each year, cause all unexpended balances 
which shall have remained on the books of the Treasury for 
two fiscal years to be carried to the surplus fund and 



94 THE EXECUTIVE DEPARTMENTS. 

covered in the Treasury. From that provision is excepted, 
however, permanent specific appropriations, appropriations 
for rivers, harbors, light-houses, fortifications, public build- 
ings, the pay of the navy and marine corps, and the appro- 
priation of December 21, 1871, for expenses under treaty 
with Great Britain of May 8, 1871. 

^79. He may designate national banking associations 
as depositaries of public money, excepting for receipts 
from customs ; and thereupon it is his duty to require of 
such associations satisfactory security, by the deposit of 
United States bonds and otherwise, for the safe-keeping 
and prompt payment of the public money deposited with 
them, and for the faithful performance of their duties as 
financial agents of the G-overnment. (E,. S., § 5153.) 

3. The Support and Management of the Public Credit. 

580. The Secretary of the Treasury is required to make 
and issue from time to time such instructions and regula- 
tions to the collectors, receivers, depositaries, officers, and 
others who may receive Treasury notes. United States notes, 
or other securities of the United States, or who may be en- 
gaged or employed in the preparation and issue of the 
same, as he may deem best calculated to promote the pub- 
lic convenience or security, and to protect the United 
States as well as individuals from fraud and loss. (E,. S., § 
251.) 

581. He may prescribe the denominations of United 
States notes, not less than one dollar, and in such form as 
he may deem best ; also the form of the notes of the frac- 
tional currency, with safeguards against counterfeiting ; and 
he may make regulations for the exchange of the latter into 
United States notes in sums of not less than three dollars ; 
also for the redemption of the same in such sums as he may 
prescribe. (R. S., §§ 3572, 3574.) 



THE SUPPORT oiF THE PUBLIC CREDIT. 95 

@S®. He may provide for the engraving and prepara- 
tion and for the issue of fractional and other notes, and 
may make regulations for the redemption, by the issue of 
other notes in their place, of such notes when mutilated or 
defaced, and for the receipt of fractional notes in payment 
of debts due to the United States, except for customs, in 
such sums, not over five dollars, as may appear to him ex- 
pedient. He may provide for such engraving, printing, 
and execution of the notes at the Treasury Department 
under his direction, if he deems it inexpedient to procure 
them to be engraved and printed by contract ; and he may 
purchase and provide the machinery and materials, and 
employ such persons for this purpose as may be necessary. 
(K. S., §§ 3575, 3577, 3580.) 

@83. The Secretary of the Treasury is required to set 
apart as a sinking fund so much of the gold coin received 
from the payment of the duties on imported goods, and the 
interest that may accrue thereon, as may be necessary to 
purchase or pay within each fiscal year one per centum of 
the entire public debt, and to keep in the Treasury Depart- 
ment a detailed record of all bonds applied to that fund, 
and of all other United States bonds cancelled and de- 
stroyed. 

S8 J:. He is authorized, with any coin in the Treasury 
which he may lawfully apply to such purpose, or which may 
be derived from the sale of any of the bonds which he may 
be authorized to dispose of for that purpose, to pay at par 
and' cancel any six per centum bonds of the United States, 
of the kind known as* five-twenty bonds, which have become 
or shall become redeemable by the terms of their issue. 
But the particular bonds so to be paid and cancelled are 
in all cases to be indicated and specified by class, date, and 
number, in the order of their numbers and issue, begin- 
ning with the first numbered and issued, in a public notice 



96 THE EXECUTIVE DiJPARTMENTS. 

to be given by him. It is provided that in three months 
after the date of such public notice the interest on the 
bonds so selected and advertised to be paid shall cease. 
(R. S., § 3697.) 

:^8^. He is required to cause to be paid, out of any 
money in the Treasury not otherwise appropriated, any in- 
terest falling due or accruing on any portion of the public 
debt authorized by law. (R. S., § 3698.) 

^8®. He may anticipate the payment of interest on the 
public debt, by a period not exceeding one year, from time 
to time, either with or -without a rebate of interest upon 
the coupons, as to him may seem expedient ; and he is 
authorized to dispose of any gold in the Treasury of the 
United States not necessary for the payment of interest of 
the public debt ; provided the obligation to create the sink- 
ing fund shall not be impaired thereby. (R. S., § 3699.) 

^§'7. He may purchase coin with any of the bonds or 
notes of the United States authorized by law, at such rates 
and upon such terms as he may deem most advantageous 
to the public interest. (R. S., § 3700.) 

S8§. Whenever it appears, by clear and unequivocal 
proof, that any interest-bearing bond of the United States 
has, without bad faith upon the part of the owner, been 
destroyed, wholly or in part, or so defaced as to impair its 
value to the owner, and such bond is identified by number 
and description, the Secretary of the Treasury is authorized, 
under such regulations and with such restrictions as to time 
and retention, for security or otherwise, as he may prescribe, 
to issue a duplicate thereof, having the same time to run, 
bearing like interest as the bond so proved to have been 
destroyed or defaced, and so marked as tc^show the orig- 
inal number of the bond destroyed and the date thereof. 
But when such destroyed or defaced bonds appear to have 
been of such a class or series as has been or may be called 



THE SUPPORT OF THE PUBLIC CREDIT. 97 

in for redemption before such application, it is provided 
that, instead of duplicates being issued thereof, they shall 
be paid, with such interest only as would have been paid if 
they had been presented in accordance with any call there- 
for. (K. S., § 3702.) 

S8®. The owner of such destroyed or defaced bond 
must surrender the same, or so much thereof as may re- 
main, and file in the Treasury a bond, in a penal sum of 
double the amount of the destroyed or defaced bond and 
the interest which would accrue thereon until the princi- 
pal becomes due and payable, with two good and suffi- 
cient sureties, residents of the United States, to be ap- 
proved by the Secretary of the Treasui]gr, with condition 
to indemnify and save harmless the United States from 
any claim upon such destroyed or defaced bond. (R. S., 
§ 3703.) 

SOO. The Secretary may likewise issue a duplicate of a 
registered bond proved by satisfactory evidence to have 
been lost or destroyed, the owner to give bond as in the 
case of other destroyed or defaced bonds. (R. S., §§ 3704, 
3705.) 

391. He is also authorized to issue, upon such terms and 
regulations as he may prescribe, registered bonds in ex- 
change for and in lieu of any coupon bonds which have 
been or may be lawfully issued ; such registered bonds to 
be similar in all respects to the registered bonds issued 
under the acts authorizing the issue of the coupon bonds 
offered for exchange. (E. S., § 3706.) 

S9^. He may issue an equal amount at par, of principal 
and interest, of five per centum bonds of the funded loan 
under the act of July 14, 1^70, and the amendatory act of 
January 20, 1871, for any of the bonds of the loan of 1858 
which the holders thereof may, on or before February 1, 
1874, elect to exchange for the five per centum bonds of 
7 • - 



98 THE EXECUTIVE DEPARTMENTS. 

the said funded loan, with interest from January 1, 1874. 
(Act December 17, 1873, Stats. 18, p. 1.) 

393. The Secretary of the Treasury is required to make 
provision for the registration of the District of Columbia 
three-sixty-five per cent, bonds issued under authority of 
the act of June 20, 1874. (Stats. 18, p. 120.) 

S9 J:. The Secretary is authorized, in order to pay certain 
judgments awarded by the " Court of Commissioners of Ala- 
bama Claims," to issue when necessary and sell at public 
sale, after ten days' notice of the time and place of sale, 
at not less than par in coin, a sufficient number of coupon 
or registered bonds of the United States, in such form as he 
may prescribe, i» denominations of fifty dollars or some 
multiple of that sum, redeemable in coin, at the pleasure 
of the United States, after ten years from the date of issue, 
and bearing interest, payable quarterly in coin, at the rate 
of five per centum per annum. (Stats. 18, p. 248.) 

39^. He is required to issue, set apart, and hold as a 
permanent fund, in trust for the Ute Indians, an amount 
of five per centum bonds of the United States sufficient to 
yield an interest of twenty-five thousand dollars per annum, 
which interest shall be paid annually, as the President may 
direct, for the benefit of said Indians. (Stats. 18, p. 41.) 

S96. He is required, as rapidly as practicable, to cause 
the coinage of silver coins of the denominations of ten, 
twenty-five, and fifty cents, and to issue them tlirough the 
mints, sub-treasuries, public depositaries, and post offices 
of the United- States, in his discretion, in redemption of an 
equal amount and number of fractional currency of similar 
denominations, until the whole amount of such fractional 
currency outstanding shall be redeemed ; and the fractional 
currency so redeemed is to be held as part of the sinking 
fund provided for by existing law. (Act January 14, 1875, 
uStats. 18, p. 296 ; Stats. 19, p. 33.) 



THE SUPPORT OF THE PUBLIC CREDIT. 99 

SOT. He is required, in case of the increase of the cir- 
culating notes of national banking associations, to redeem 
the legal-tender United States notes, in excess only of three 
hundred millions of dollars, to the amount of eighty per 
centum of the sum of national-bank notes so increased, 
and to continue such redemption as such circulating notes 
are increased, until there shall be outstanding the sum of 
three hundred million dollars of such legal-tender notes, 
and no more. And after the 1st of January, 1879, he is 
requu-ed to redeem, in coin, the United States legal-tender 
notes then outstanding, on their presentation for redemp- 
tion, at the office of ^e Assistant Treasurer of the United 
States at New York, in sums of not less than fifty dollars ; 
and for this purpose he is authorized to use any surplus 
revenues from time to time in the Treasury not otherwise 
appropriated, and to issue, sell, and dispose of, at not less 
than par in coin, either of the descriptions of United States 
bonds described in the act of July 14, 1870, entitled " An 
act to authorize the refunding of the national debt," with 
like qualities, privileges, and exemptions to the extent nec- 
essary, and to use the proceeds for the purpose of such 
redemption. (Act January 14, 1875, Stats. 18, p. 296.) 

398. The Secretary is authorized, at such times as may 
be necessary for the purpose of obtaining bonds for the 
sinking fund in compliance with sections 3694 to 3697 in- 
clusive of the Revised Statutes of the United States, to give 
public notice that he will redeem, in coin, at par, any bonds 
of the United States bearing interest at the rate of six per 
centum, of the kind known as five-twenties. In three 
months after the date of §uch notice the interest on the 
bonds so selected and called for payment is to cease. 
(Stats. 18, p. 401.) 

399. He may, under such rules as will secure a fair dis- 
tribution through the country, issue the silver coin at any 



100 THE EXECUTIVE DEPARTMENTS. ^'j 

time m the Treasury, to an amount not exceeding ten mil. ^^ 
lion dollars, in exchange for an equal sum of legal-tender "^ 
notes. The notes so received in exchange are to be kept, i 
as a special fund, separate from all other moneys in the L-, 
Treasury, and to be reissued only upon the retirement and 
destruction of a like sum of fractional cun-ency received ' 
at the Treasury in payment of dues to the United States.W^ 
It is provided that the fractional currency, when so substi- ,-. 
tuted, shall be destroyed and held as part of the sinking 
fund. (Stats. 19, p. 215.) 

4. The Interests of Commerce a^d Navigation. 

300. The Secretary of the Treasury is required to make 
a report to Congress, on the first Monday of January annu- 
ally, containing the results of the information collected 
diu-ing the preceding year by the Bureau of Statistics upon 
the condition of the manufactures, domestic trade, curren- 
cy, and banks of the several States and Territories. He is 
required also to cause the preparation of the annual report 
of that bureau according to law, and to submit the same to 
Congress at as early a day as practicable in each regular 
session, not later than the first Monday in January. Also 
to report to that body in detail the amount collected from 
seamen, and the sum expended for sick and disabled sea- 
men, under authority of the laws creating and administering 
a hospital tax for their benefit. (R. S., §§ 258, 259, 263 ; 
act February 27, 1877.) 

301. He is required to report to Congress annually the 
number and names of persons employed during the preced- 
ing fiscal year upon the coast survey and on business con- 
nected therewith, the amount of compensation of every 
kind respectively paid them, for what purpose, and the 
length of time employed ; also to report a full statement 
of all other expenditures made under the direction of the 
Superintendent of the Coast Survey. (R. S., § 264.) 



_,^ INTERESTS OF COMMERCE AND NAVIGATION. 101 

SOS. On the recommendation of the Secretary of the 
r^ Treasury, the appointment of a Comptroller of the Cm*- 
Krency is authorized by law, who, as the head of a bureau 
^ in the Treasury Department, performs his duties under the 
^general direction of that officer. The Secretary is also em- 
I powered to appoint a Deputy Comptroller of the Currency. 
WR. S., §§ 324, 327.) 

jk S^al. Under the direction of the Secretary of the Treas- 
^ ury, the Comptroller of the Currency causes plates and dies 
- to be engraved, and the printing therefrom of such quantity 
of circulating notes, of specified denominations, as may be 
required to supply the national banking associations en- 
titled to receive them. The Secretary is required also to 
apportion the circulation of those associations among the 
several States and Territories in a specified manner and 
under certain restrictions. (R. S., §§ 5172, 5178.) 

3®4:. The Secretary of the Treasury is charged with the 
general direction of the coinage of the country, manufac- 
tured at the several mints, and of the assay of metals and 
bullion at the different assay offices, under the superintend- 
ence of the Director of the Mint ; also of the distribution, 
circulation, and redemption of the gold, silver, and minor 
coins ; also of the purchase of metal for the purposes of 
coinage, and of the recoinage of foreign coins into the 
coinage of the United States. (R. S., §§ 343, 345, 3495 ; 
acts July 22, 1876, and February 28, 1878.) 

30^. The Secretary of the Treasury is empowered to 
authorize the killing, within the limits of Alaska Territory, 
or its waters, of any mink, marten, sable, or other fur-bear- 
ing animal, under regulations which he may prescribe ; and 
to provide for the execution of the law for the protection 
of fiu'-bearing animals within that Territory. He may au- 
thorize the arrest of persons or the seiziu-e of vessels or 
merchandise subject to fines, penalties, or forfeiture under 



102 THE EXECUTIVE DEPARTMENTS. 

the laws extending protection to such animals ; and he may 
remit such fines, penalties, and forfeitures by virtue of the 
powers given him, as in other cases ; and to that end he has 
authority to ascertain the facts in such manner as he may 
deem proper. 

He has the power by law, on the expiration or forfeiture 
of the lease made to the Alaska Commercial Company pur- 
suant to the provisions of the act of July 1, 1870, or on the 
termination of any future lease, to lease to proper and 
responsible parties, for the best advantage of the United 
States, having due regard to the interests of the inhabitant's, 
and to those who have been engaged in trade, and to the 
protection of the fisheries, the right of taking fur-seals on 
the islands of St. Paul and St. G-eorge for the term of twenty 
years, at an annual rental of not less than fifty thousand 
dollars, to be properly secured to the Grovernment. And 
he is required in such case to take bond from the lessees, 
with securities in a sum not less than five hundred thousand 
dollars, conditioned for the faithful observance of all the 
laws of Congress and regulations touching the taking of fur 
animals, and the payment of all dues and taxes accruing to 
the United States connected therewith. 

He may declare any lease vacated, if held or operated 
for the use or benefit of any person other than citizens of 
the United States, and terminate any lease on proof of the 
violation of the provisions of chapter 3, title 23, of the 
Revised Statutes. 

He may appoint one agent and three assistant agents for 
the management of the seal fisheries in Alaska. (R. S., §§ 
1956, 1957, 1959, 1960, 1962, 1964, 1965, 1969, 1970, 1973 ; 
Stats. 19, p. 24.) 

306. He may suspend the operations of the act prohib- 
iting the importation of neat cattle, or the hides of neat 
cattle, as to any foreign country or part thereof, when he 



INTEKESTS OF COMMERCE AND NAVIGATION. 103 

shall officially determine that such importation will not 
tend to the introduction or spread of contagious or infec- 
tious diseases among cattle of the United States ; and he 
is authorized to make all necessary orders and regulations, 
and to send copies of the same to officers and agents of the 
United States in foreign countries. (K. S., § 2493.) 

307. He is required to provide, by proper regulation 
that there shall be kept in the Treasury Department a rec 
ord of the name and residence of any domestic manufac 
turer of watches, together with a description of his trade 
mark and a fac simile of the same, and to cause one or 
more copies of the same to be furnished to each proper 
customs officer, in order to aid such officer in enforcing the 
prohibition in respect of the importation of watches, watch 
cases, watch movements, or parts of watch movements 
which shall copy or simulate the name or trade-mark of 
any domestic manufacturer. (R. S., § 2496.) 

S®8. The Secretary of the Treasury may issue a regis- 
ter or enrollment for. any vessel built in a foreign country, 
whenever such vessel shall be wrecked in the United States, 
and shall be purchased and repaired by a citizen of the 
United States, if it shall be proved to his satisfaction that 
the repairs put upon such vessel are equal to three-fourths 
of the cost of the vessel when so repaired. (R. S., § 4136.) 

S09. He may make such regulations as he may deem 
expedient for the nationalization of all vessels owned by 
actual residents of the Territory of Alaska on the twentieth 
day of June, eighteen hundred and sixty-seven, and which 
continued to be so owned up to the date of such national- 
ization. (R. S., § 4140.) 

310. It is made his duty to cause to be provided blank 
certificates of registry, and such other papers as may be 
necessary for the registry of vessels, executed in such man- 
ner and with such marks as he may direct, and to transmit 



104 THE EXECUTIVE" DEPARTMENTS. 

from time to time to the collectors of the several districts 
a sufficient number of forms of the certificates of registry, 
attested under the seal of the Treasury and the hand of the 
Register thereof, with proper blanks, to be filled by the col- 
lectors respectively. (E.. S., § 4157, 4158.) 

Sil. The Secretary may direct a collector to grant a 
new certificate of registry to a vessel, when it shall appear 
by satisfactory proof that the vessel has been sold and 
transferred by process of law, that the register of the vessel 
has been retained by the former owner, and that the law as 
to registry of vessels has been complied with, excepting 
wherein it is required that the old certificate shall be sur- 
rendered. (R. S., § 4164.) 

SIS. He is required to provide by regulation a system 
of numbering registered, enrolled, and licensed vessels. 
(R. S., § 4177.) ^ 



». He may cause yachts used exclusively for pleas- 
ure, and designed as models of naval architecture, if enti- 
tled to be enrolled as American vessels, to be licensed on 
terms which will authorize them to proceed from port to 
port of the United States, and by sea to foreign ports, with- 
out entering or clearing at the custom-house. Such license 
must be in such form as the Secretary may prescribe, and 
a bond must be executed by the owner, in such form and 
amount as he may also prescribe, conditioned that the ves- 
sel shall not engage in unlawful trade. (R. S., § 4214.) 

SlJr. The Secretary may establish such stations on the 
coasts of Long Island and New Jersey for affording aid to 
shipwrecked vessels thereon, and may make such changes 
in the location of the existing stations, and make such 
repairs and furnish such apparatus and supplies, as may in 
his judgment be best adapted to the preservation of life 
and property. He may appoint at each station a keeper, 
and for each of the coasts afpresaid a superintendent and 



INTERESTS OP COMMERCE AND NAVIGATION. 105 

an assistant superintendent ; also a superintendent for the 
coast bordering on the Gulf of Mexico ; and he shall give 
them proper instructions relative to the duties required. 
He may also employ crews of experienced surfmen at those 
stations, and fix their compensation. He may also establish 
such stations at such light-houses as in his judgment shall 
seem best. (R. S., §§ 4242, 4243, 4244, 4245.) 

31^. He may appoint a keeper for each of the ten life- 
saving stations on the coasts of Cape Cod and Block Island, 
and he may employ crews of experienced surfmen at such 
stations and for such periods as he may deem necessary. 
He is directed to provide for the establishment of ten life- 
saving stations on the coasts of Maine, New Hampshire, 
Massachusetts, Virginia, and North Carolina, at such points 
as he may deem necessary, and to designate two captains 
of revenue marine service, under whose supervision all life- 
saving stations shall be erected. (R. S., §§ 4247, 4249.) 

31($. He is also authorized to acquire the right to use 
and occupy sites for life - saving stations, to establish life- 
saving stations, life-boat stations, and houses of refuge, for 
the better preservation of life and property from shipwreck, 
at certain points on the coasts of Delaware, Maryland, Vir- 
ginia, Florida, Texas, Washington Territory, Oregon, Cali- 
fornia, Lake Ontario, Lake Erie, Lake Huron, Lake Michi- 
gan, and Lake Superior ; to appoint superintendents for 
different coasts, and also a keeper for each of the stations 
and houses of refuge ; to employ crews of experienced surf- 
men ; to accept the services of volunteer crews a.t any of 
the life -boat stations; to cause to be prepared medals of 
honor, with suitable devices, of the first and second class, 
which shall be bestowed upon persons who may endanger 
their lives in saving or endeavoring to save lives from perils 
of the sea within the United States or upon American ves- 
sels. (Acts June 20, 1874 ; March 3, 1875 ; June 18, 1878.) 



106 THE EXECUTIVE DEPARTMENTS. 

He is authorized to make all necessary regulations for 
the government of the life - saving service not inconsistent 
with law ; also to dispose of to the best advantage, after 
due condemnation by a board of survey, such articles or 
materials belonging to the service as may from long con- 
tinued use or other cause become unserviceable. (Act June 
20, 1874.) 

He is empowered to remit or mitigate any penalty im- 
posed in the act to provide for this service, or to discon- 
tinue any prosecution thereunder, upon an ascertainment 
of the facts, in such manner as may seem to him proper. 
(Act June 20, 1874.) 

SIT. The Secretary may authorize the surveyor of any 
port of delivery to enroll and license vessels to be employed 
in the coasting trade and fisheries, in like manner as collect- 
ors of ports of entry are authorized to do. (E. S., § 4344.) 

318. The Secretary is required to direct the adminis- 
tration of the steamboat inspection laws. (R. S., §§ 4403, 
4405, 4407, 4414, 4415, 4430, 4458, 4459, 4460, 4461, 4462, 
4472, 4489.) 

S19. He may grant permission to the owner of any 
steam vessel to use any invention or process for the utili- 
zation of petroleum or other mineral oils or substances in 
the production of motive - power, and may make regula- 
tions concerning the application and use of the same for 
such purpose. (R. S., § 4474.) 

3^0. He is by law ex officio President of the Light- 
house Board, and is authorized to convene the board when- 
ever in his judgment the exigencies require it. Under his 
superintendence, the board discharges all administrative 
duties relative to the construction, illumination, inspection, 
and care of light-houses, light-vessels, beacons, buoys, sea- 
marks, and their appendages. (R. S., §§ 4654, 4656, 4658, 
4666, 4667, 4669.) 



INTERESTS OF COMMERCE AND NAVIGATION. 107 

331. The Secretary may assign to any of the collectors 
of the customs the superintendence of such light-houses, 
beacons, light-ships, and buoys as he may deem best. He 
may regulate the compensation of the respective keepers 
of light-houses, and may, on the recommendation of the 
Light-house Board, discontinue from time to time such 
lights as may become useless or unnecessary. He may 
also, on like recommendation, from time to time reestab- 
lish any lights which have been thus discontinued, when in 
his judgment it is required by jmblic convenience or the 
necessities of commerce. He may, after a week's notice 
to the public, sell and convey any real estate no longer 
used for light-house purposes, excepting the site of the old 
light-station at Nayatt Point, which he is directed by spe- 
cial act to withhold from sale. (R. S., §§ 4672, 4673, 4674, 
4675 ; act February 24, 1874.) 

522, He may make allowances to the officers and men 
of the army and navy, while employed on the coast-survey 
service, for subsistence, in addition to their compensation, 
as he may deem necessary, not exceeding that allowed 
by the Treasury regulations of May 11, 1844. (R. S., § 
4688.) 

523. He is authorized to dispose of the maps and charts 
of the sm'vey of the coast of the United States at such prices 
and under such regulations as may from time to time be 
determined upon by him, and to distribute a number of 
copies of each sheet, not to exceed three hundred, among 
foreign governments, and to departments of our own Grov- 
ernment, and to such literary and scientific associations as 
h^ may designate. (R. S., § 4691.) 

3S4:. It is his duty to give proper directions to the 
officers of the customs, and to the military officers com- 
manding any fort or station upon the sea-coast, in respect 
of the provision of law requiring them to aid in the execu- 



108 THE EXECUTIVE DEPARTMENTS. 

tion of the quiarantine and health laws of any State. (K. 
S., §§ 4792, 4793, 4795, 4796.) 

SSi5. He is required from time to time to appoint a sur- 
geon to act as supervising surgeon of marine-hospital serv- 
ice, and to direct him in his duties. (R. S., § 4802.) See 
Stats. 18, p. 377. 

3S6. He is required to place to the credit of the " fund 
for the relief of sick and disabled seamen " the sums col- 
lected by the customs officers under the provisions of the 
law imposing a tax upongkseamen for hospital purposes, 
which fund shall, under his direction, be employed for the 
care and relief of sick and disabled seamen employed in 
vessels of the United States. (R. S., § 4803.) 

SS'^, He is authorized, under certain restrictions, to 
lease or sell at public auction to the highest and best bid- 
der, for cash, after due public notice, such marine-hospital 
buildings and lands as he may deem advisable, and to make 
and deliver the needful conveyances. The proceeds are 
to be applied by him to the marine-hospital establishment. 
(R. S., § 4806 ; also act March 3, 1875.) 

S@8. He is empowered to inspect or cause to be in- 
spected the books, records, correspondence, and all other 
documents of the Union Pacific Railroad Company. (R. 
S., § 5256.) 

SS@. He is empowered, upon application made, to remit 
fines, penalties, and forfeitures incurred under the provis- 
ions of law relating to registering, recording, enrolling, or 
licensing vessels ; also any fine or penalty imposed by the 
laws relating to steam vessels ; and to thereupon du-ect 
that any prosecution which has been instituted for recovery 
shall cease and be discontinued, upon such terms as he may 
deem reasonable and just. (R. S., §§ 5292, 5293, 5294.) 

SSI). It is made his duty from time to time to institute 
, such investigations as may be necessary to detect and pre- 



^A 



MANAGEMENT OF THE PUBLIC ACCOUNTS. 109 

vent frauds and abuses in any trade or transactions which 
may be licensed between inhabitants of loyal States and of 
States in insurrection. (R. S., § 5307.) 

SSI. He is empowered to prohibit and prevent the trans- 
portation in any vessel, or upon any railroad, turnpike, or 
other road or means of transportation within the United 
States, of any property, where there are satisfactory rea- 
sons to believe that such property is intended for any place 
under control of insurgents against the United States, or 
where there is imminent danger that the property will fall 
into the possession or under the control of such insurgents. 
(R. S., § 5312, 5320.) 

5. Tlie Management of the Public Accounts. 

S3^. The Secretary of the Treasury is required to cause 
all accounts of the expenditures of public moneys to be 
settled within each fiscal year, except where the distance of 
the places where such expenditure occurs may be such as 
to make further time necessary ; and in respect of expend- 
itures at such places, he, with the assent of the President, 
may establish fixed periods at which a settlement shall be 
required. (R. S., § 250.) 

SSO. He is required to lay before Congress at the com- 
mencement of each regular session, accompanying his an- 
nual statement of the public expenditure, the reports which 
may be made to him by the Auditors charged with the 
examination of the accounts of the War and Navy Depart- 
ments, showing the application of the money appropriated 
for those departments for the preceding year. (R. S., § 260.) 

3S4. He is required to lay before Congress annually, 
in the month of December, an abstract in tabular form of 
the separate accounts of moneys received from internal 
duties or taxes in each of the States Territories, and col- 
lection districts. (R. S., § 261^ 



110 THE EXECUTIVE DEPARTMENTS. 

33S. He is likewise required to transmit to Congress a 
copy of each of the accounts kept by the superintendent of 
the Treasury buiklings, of all amounts expended under the 
head of contingent expenses of the several bureaus of the 
Treasury Department, and of all amounts paid for furniture 
and repairs of furniture, and those received from the dis- 
posal of old furniture. (R. S., § 262.) 

306. When a claim is made against any executive de- 
partment involving disputed facts or questions of law, and 
the amount in controversy exceeds three thousand dollars ; 
or where the decision will affect a class of cases or furnish 
a precedent for the future action of any executive depart- 
ment in the adjustment of a class of cases ; or where any 
authority, right, privilege, or exemption is claimed or denied 
under the Constitution of the United States, the head of 
such department may cause such claim, with all the vouch- 
ers, papers, proofs, and documents pertaining thereto, to be 
transmitted to the Court of Claims. And the Secretary of 
the Treasury may, upon the certificate of any Auditor or 
Comptroller of the Treasury, direct any account, matter, or 
claim of the character, amount, or class described, to be 
transmitted, with all the vouchers, papers, documents, and 
proofs pertaining thereto, to the said comi for trial and 
adjudication ; provided that no case shall be so referred 
unless it shall belong to one of the several classes of cases 
which the said com-t may, under existing laws, take jurisdic- 
tion of on the voluntary action of the claimant. {R. S., § 
1063.) 

33 7'. He is required, whenever the President, without 
the advice and consent of the Senate, designates, authorizes, 
or employs any person to perform the duties of any office, 
to communicate such notice as he shall receive thereof to 
all the proper accounting and disbursing officers of his 
department. (R. S., § 1774) 



THE PUBLIC PROPERTY. Ill 

3S8. All warrants drawn by the Secretary upon the 
Treasurer shall specify the particular aj)propriation to which 
the same should be charged ; and the moneys paid by virtue 
of such warrants must be charged, in conformity therewith, 
to such appropriation on the books of the Secretary, First 
Comptroller, and Register. (E. S., 3675.) 

S09. He may apply balances of appropriations made 
specifically for any fiscal year, not known as permanent or 
indefinite appropriations, only to the payment of expenses 
properly incurred during that year, or to the fulfillment of 
contracts properly made within that year ; and balances not 
needed for such purposes are required to be carried to the 
siu*plus fund. 

3'ILO. And he is required to report to the proper Auditor 
all balances of appropriations which shall have remained 
on the books of the Treasury without being drawn against 
for two years from the date of the last appropriation ; and 
if it shall appear from the Auditor's examination that such 
balances will not be required for the settlement of any 
accounts pending in his ofiice, the Secretary may include 
such balances in his surplus-fund warrant. From this pro- 
vision, however, the appropriation for the payment of the 
interest and principal of the public debt is excepted. (R. 
S., §§ 3690, 3691.) 

341. He is required to report, at the commencement 
of each session of Congress, to the Speaker of the House 
of Representatives, each claim allowed by the Quartermas- 
ter-Greneral, the Commissary -Gleneral, and the Third Auditor 
under authority of the act of July 4, 1864, and the acts 
amendatory thereof. (Act June 16, 1874.) 

6. *Th,e Public Property and Miscellaneous. 

343. The approval of the Secretary of the Treasury is 
necessary to enable the Solicitor of the Treasury to rent 



112 THE EXECUTIVE DEPARTMENTS. 

for a limited period, or to sell at public sale, any unpro- 
ductive lands, or other property of the United States acquired 
under judicial process or otherwise in the collection of 
debts. (R. S., § 3749.) 

34:3. He is empowered to direct the Solicitor of the 
Treasury to cause a stipulation to be entered into for the 
discharge of any property owned or claimed by the United 
States, or in which the United States has an interest, from 
seizure or attachment in any judicial proceeding under the 
laT\'s of any State, district, or Territory, for the security or 
satisfaction of any claim made against such property. (R. 
S., § 3753.) 

3^4:. The Secretary is empowered to make such con- 
tracts and provisions as he may deem for the interests of 
the Grovernment for the preservation, sale, or collection of 
any property, or the proceeds thereof, which may have been 
wrecked, abandoned, or become derelict, being within the 
jurisdiction of the United States, and which ought to come 
to the United States, or for the recovery of any moneys, 
dues, and other interests lately in the possession of or due 
to the so-called Confederate States or its agents, and now 
belonging to the United States, which are now withheld or 
retained by any person or Qorporation ; and in such con- 
tracts to allow just and reasonable compensation out of 
the moneys or property realized to any person giving in- 
formation thereof, or Avho shall actually preserve, collect, 
sun-ender, or pay the same. (R. S., § 3755.) 

S4:^. The Secretary is authorized and directed to receive 
into the Treasury, on the same terms as the original bequest 
of James Smithson, such sums as the regents of the Smith- 
sonian Institution may from time to time see fit to deposit, 
not exceeding, with the original bequest, the sum of one 
million dollars. (R. S., § 5591.) 

34:6. He may defer operations, on public buildings au- 



THE PUBLIC PROPERTY. 113 

thorized by law but not commenced, or he may proceed 
with the same, as may in his opinion be best for the public 
interests. 

SJ:?'. He may set aside any selection that has been 
made of a site for a public building, when in his opinion 
such selection has not been made solely with reference to 
the interests and convenience of the public as well as the 
best interests of the Grovernment. (Act June 23, 1874.) 

SJ:8o With this classification of the duties and functions 
of the Secretary of the Treasury as they are specified in the 
statutes, it will be in order to consider the organization of 
the Treasury Department and the duties performed by the 
several bureau officers thereof, as they are likewise speci- 
fied in the law and carried out in actual practice. 

3 J:0. The enumeration of the bureaus will include the 
office of the Secretary of the Treasury, the organization 
of which, as was before observed, bears special relation to 
the classification hereinbefore employed as embracing the 
duties of that officer. 



114 THE EXECUTIVE DEPARTMENTS, 



CHAPTER VI. 

THE OFTICE OF THE SECRETARY OF THE TREASURY. 

3^0. The general supervision of the operations of this 
office devolves upon the two Assistant Secretaries and the 
Chief Clerk. The details of the business are mainly work- 
ed out by the different divisions of the office established 
by the appropriation act of March 3, 1875, which are eight 
in number. One of these is denominated in the act as the 
"Division of "Warrants, Estimates, and Appropriations." 
The remaining are designated by the Secretary, in accord- 
ance with the character of the work assigned them. 

Sc»l» The divisions thus constituting the office of the 
Secretary of the Treasury are as follow : 

1. Warrants, Estimates, and Appropriations. 

2. Public Moneys. 

3. Customs. 

4. Internal Revenue and Navigation, 

5. Loans and Currency. 

6. Revenue Marine. 

7. Appointments. 

8. Stationery and Printing. 

To each of these divisions are assigned a head and an 
assistant, who are respectively named in the act as chiefs 
and assistant chiefs of divisions. There are also distributed 
by the Secretary to the same, according to the respective 
demand for clerical assistance, the clerks of tlie different 
classes authorized by law to be appointed in the Secre- 
tary's office, together with such temporary clerks as he may 



OFFICE OF SECRETARY OF THE TREASURY. 115 

appoint within the limits of the appropriation for that 
purpose. 

353. There are two divisions, besides those heretofore 
named, the necessity for which has grown out of the duty 
devolving by statute upon the Secretary in connection with 
the measures required to be taken for the prevention and 
detection of fraud upon the revenue, and of the counter- 
feiting of the currency or securities of the United States, 
viz.: 

The Division of Special Agents. 

The Secret Service Division. 

And there is another division, likewise anomalous in char- 
acter, the duties of which are of a peculiar character, grow- 
ing out of the seizure of cotton and other property during 
the war of 1861, viz.: 

The Division of Captured and Abandoned Property. 

S53. In addition to these divisions, the following or- 
ganizations recognized by law are attached to the office of 
the Secretary of the Treasury, and perform their duties 
under his general supervision, viz.: 

The Light-house Board. 

The Bureau of the Mint. 

The Construction Branch of the Treasury. 

The Bureau of Engraving and Printing. 

Office of Supervising Surgeon-General of Marine Hospi- 
tals. 

Bureau of Statistics. 

Office of the Coast Survey. 

354. "We will now proceed to consider the duties of 
these several divisions and organizations in detail. 

355. To the First Assistant Secretary is assigned the 
supervision of the work devolving upon the Warrant, Pub- 
lic Moneys, Loans and Currency, Revenue Marine, Appoint- 
ment, and Stationery Divisions of the office. It is his duty 



116 THE EXECUTIVE DEPARTMENTS. 

to direct the heads of these divisions in the mode of trans- 
acting the business of the same, and to require them to re- 
port directly to himself. He has also general charge of all 
miscellaneous and general business of the department not 
otherwise delegated, and which does not by law require the 
immediate supervision of the Secretary. He is also re- 
quired to sign all letters and papers, as Assistant Secretary, 
pertaining to his assignment of duties, that do not by law 
require the signature of the Secretary, As a general rule^ 
and unless otherwise ordered, he becomes the Acting Sec- 
retary in the absence of the head of the department. In 
that capacity he is for the time being the head of the 
department, and its representative in all meetings of the 
Cabinet, 

S5&, To the Second Assistant is appointed the super- 
vision of all the work assigned to the Customs, the Intei-- 
nal Kevenue, and the Navigation Divisions of the office. 
He receives reports directly from the heads of those di- 
visions, and advises them as to all matters pertaining to 
their respective business. He signs letters and papers pre- 
pared in those divisions which do not require the signature 
of the Secretary. His duties are mainly of a legal char- 
acter; while those of the First Assistant pertain for the 
most part to the financial concerns of the department. 

357. The Chief Clerk of the Treasury Department is 
by law the superintendent of the Treasm-y building. Be- 
sides the duties devolving upon him by law in the general 
supervision and distribution of the clerical work of the 
office, he has assigned to him, and constituting a separate 
division, all of the clerks of the office not connected with 
the several divisions before mentioned. This assignment 
constitutes several subdivisions, known as the records and 
files, the mail, the library, and the superintendent's branch. 
In the first of these, the voluminous correspondence of the 



OFFICE OF SECRETAEY OF THE TREASURY. 117 

office is recorded, and the numerous papers and letters re-- 
ceived and finally acted upon are appropriately filed. The 
second subdivision opens all the packages, letters, and com- 
munications received each day ; makes a faithful index of 
the same, by the name of the -writer, the subject-matter, 
and the number, showing the date of receipt and the dispo- 
sition of the same. It also disti'ibutes this matter to the 
several divisions of the office having charge of the subject 
of business, or otherwise refers any portion of it to the 
proper bureau of the department which should have been, 
it may be, its original destination. The superintendent's 
branch, last mentioned, has charge of the furniture in the 
various rooms of the building, the assignment of the rooms 
therein, the cleaning and taking care of the same, as well 
as the entire charge of the building, the heating apparatus, 
and the purchase and distribution of all furniture, fuel, and 
supplies required. It keeps the account required 1^ law 
to be kept of the contingent fund of the department appro- 
priated for these purposes, and it prepares the report of 
expenditures thereof, for submission by the Secretary to 
Congress. Under the supervision of the Chief Clerk, also, 
is all the official correspondence of the Seci'etary's office, 
so far as to see that the language is correctly expressed 
and in official form ; also the enforcement of the general 
regulations of the department. 

358. With this summary, we proceed to the working 
divisions of the office, the heads of which, together with 
the Assistant Secretaries and the Chief Clerk, may be ap- 
propriately denominated the staflf of the Secretary of the 
Treasury. From some of the divisions emanate the decis- 
ions of the department upon numerous questions of great 
importance and of vital interest to the commercial and in- 
dustrial concerns of the people, the product of the careful 
and deliberate consideration of well-trained minds joined 



118 THE EXECUTIVE DEPARTMENTS. 

to a long experience in the details of departmental business 
and practice. 

I. The Division" of Warrants, Estimates, and 
Appropriations. 

3^9. This division is perhaps the most responsible of 
the organizations forming the Secretary's office, inasmuch 
as, 'Under the immediate supervision of the Secretary, it 
directs the disposition of all public moneys, with the excep- 
tion of post-office funds, received in or paid out of the 
Treasury. Not a dollar can be drawn from the Treasury 
for the support of the army or the navy, or of the extended 
civil service of the country, for the payment of public cred- 
itors, or to meet the other vast expenditures of the Grovern- 
ment, excepting those required to carry on the post-office 
system ; not a dollar can be received into the Treasury 
from the vast sources of its revenue, that is not required to 
be provided for by warrants originating in, passed, issued, 
and entered of record in this division. 

According to a provision of the Constitution of the United 
States, "no money can be drawn from the Treasury but in 
consequence of appropriations made by law." These ap- 
propriations for the ordinary or necessary expenses of the 
Grovernment are based upon estimates which, as herein- 
before stated, the Secretary of the Treasury is required to 
submit annually to Congi-ess, at the commencement of each 
regular session of that body. 

300. It is the duty of tliis division to compile these 
estimates, in conformity witli the laws already referred to 
in ti-eating of the duties of the Secretary of the Treasury, 
viz., those contained in sections 3660 to 3672 of the Re- 
vised Statutes. This compilation is made annually, in the 
form of a printed book, entitled " Estimates of Appropri- 
ations Required for the Service of the Fiscal Year," &c. 



WARRANTS, ESTIMATES, AND APPROPRIATIONS. 119 

It comprises a work of nearly three hundred closely-printed 
pages of quarto form, and involves each year very consid- 
erable skill, care, and labor in its preparation. Besides the 
specific object of appropriation and the suras required by 
law or the exigency of the service to be appropriated, it 
contains the date of the act of Congress or treaty providing 
for the expenditure, a reference to the place in the statutes 
where the act or treaty may be found, and a statement of •' 
the amount appropriated to the specific object for the pre- 
vious fiscal year. Whenever there is a variance between 
the estimate for any particular object and the amount ap- 
propriated to that object for the preceding fiscal year, or 
when new items are introduced, a brief note of explana- 
tion of the reasons therefor is appended. It contains also 
a statement showing the unexpended balances of appro- 
priations for the preceding fiscal year, the expenditures 
for the quarter ending September 30 of the cun-ent fiscal 
year, the estimated amounts that may be required to com- 
plete the service of the current year or of prior years, or 
that may be carried to the surplus fund. It also contains 
a statement of the proceeds of the sale of old material, 
condemned stores, supplies, or other Grovernment property 
covered into the Treasury during the preceding fiscal year 
as miscellaneous receipts, as required by section 3618 of 
the Revised Statutes. This compilation is made up from 
data obtained from the statements of the several heads of 
departments, who are required to submit the same to Con- 
gress through the Secretary of the Treasury, and from the 
laws denoting the objects of expenditure to be provided 
for. 

361. Besides the preparation of these estimates, it is no 
small part of the labor of this division to open an account 
with each head of appropriation made by Congress, as soon 
as the appropriation becomes available. The accounts on 



120 OaiE EXECUTIVE DEPARTMENTS. 

the books of this division with the different appropriations 
exceed six thousand in number. The general account 
shows and is credited with all moneys, from whatever source 
of revenue, received in tlie Treasury for each fiscal year ; 
and this account is debited with the aggregate of appropri- 
ations for each year. It is credited with the surplus of 
appropriations, and the balance shows the sum available in 
the Treasury for further appropriation by Congress. Each 
object of appropriation has its individual account, which is 
debited with the aggregates of wan*ants issued for the pay- 
ment or disbursement of the moneys appropriated for such 
object ; also with the sums carried to the surplus fund ; and 
it is credited with the amount appropriated to the object 
by Congress for the given fiscal year. There is also a gen- 
eral account of the Treasurer of the United States, in which 
that officer is charged with all moneys received and covered 
in the Treasury, and credited with all warrants for the pay- 
ment of money out of the sum appropriated, when such 
warrants are paid. When there is a balance of an appro- 
priation at the end of the period dm-ing which it is availa- 
ble, that balance is taken up by a "surplus-fund warrant," 
and the amount of such warrant is charged to the particular 
appropriation account, and credited in the general account, 
as before stated. There is also an account entitled "un- 
availables," which represents so much of the receipts in 
the Treasury which have been lost by accident, robbery, 
or the defalcation of depositaries. As the Treasurer has 
been charged with all sums covered in the Treasury which 
have been deposited with the numerous Assistant Treasurers 
and depositaries, and as he is not personally responsible for 
losses occasioned by or through those officers, it is but 
proper that he should be credited with these losses. Ac- 
cordingly, in this account these lost or unavailable funds 
are charged, and when liiis is done the Treasurer's account 



WARRANTS, ESTIMATES, AND APPROPRIATIONS. 121 

is credited with the amount. If thereafter any sum is 
collected on this account, the Treasurer's account is 
charged Avith it as again available in the Treasmy, and 
a corresponding credit is carried to the account of "un- 
availables." 

36Sl. In order that th^ several accounts may be opened 
with the appropriations, this division in the first place orig- 
inates what is called an " appropriation warrant," which is 
issued by the Secretary of the Treasury, upon information 
furnished by that division in the preparation of the blank 
for his signature. This warrant bears the signature of the 
Secretary, also the seal of his department, and is addressed 
to the two Comptrollers of the Treasury and to the Register 
of the Treasury. It recites the act of Congress making the 
appropriations, and gives the titles of the different appro- 
priation accounts. By it the Register is required to cause 
the amounts to be carried to the debit of the general 
account of appropriations, and the Comptrollers, as well 
as the Register, are directed to credit each appropriation 
with the sum appropriated. The original of this warrant 
remains on file in the office of the Register, and the dupli- 
cate is sent by the Register to the proper Comptroller, 
whose duty it is to forward it to the department and Audit- 
or interested in the appropriations. The correctness of the 
books and accounts of the proper departments and audit- 
ing officers depends on a knowledge thus obtained of the 
amounts and titles of appropriations now officially render- 
ed subject to their requisition or action. After a record 
of the duplicate in the department to which the appropri- 
ations pertain, as also in the office of the Auditor of the 
Treasury charged by law with the settlement of accounts 
founded on such appropriations, it is returned to the Comp- 
troller, to remain on his files. 



122 



THE EXECUTIVE DEPARTMENTS. 



3S3. The appropriation warrant just described is in the 
following form : 



Appkopriation Warrant 
No. 



Department. 



To THE Comptrollers and 
Register of the Treas- 
ury: 

Congress having by the here- 
inafter mentioned act made 
the appropriation thereun- 
der specified, amounting 

to 



the Register is directed to cause the sum to be carried to 
the debit of the general account of appropriations, and the 
Comptroller and Register are directed to credit each 
appropriation with the sum so appropriated. And for so 
doing this shall be your warrant. Given in duplicate, &c. 



Received and registered 

, 187— 



Secretary of the Treasury. 

Received, registered, and 
countersigned — 



187— 



Register. 



First Comptroller. 



By an act making appropriations for the support of 
the army for the fiscal year ending June 30th, 
1879, approved June 18, 1878: 

Pay, travelling, and general expenses of the army . . 
Subsistence of the army 



$11,600,687 
2,015,000 



When an amount is to be drawn from the Treas- 
ury out of a sum appropriated to a particular object, it is 
done through the medium of a warrant likewise originating 
in this division, under proper safeguards as to accuracy, 
which is likewise issued over the signature of the Secretary 
of the Treasury and attested by the seal of his department. 



WARRANTS, ESTIMATES, AND APPROPRIATIONS. 128 

Such a warrant is denominated a pay or "accountable" 
warrant. It is based upon a requisition drawn upon the 
Secretary of the Treasury by the head of the department 
or bureau for the service of which the appropriation was 
made by Congress. This requisition is made upon a pre- 
pared blank, over the signature of the head of the depart- 
ment making it. Its execution and completion are attended 
with such checks and solemnities that the greatest possible 
security against irregularity, inaccuracy, or fraud may be 
attained. Before reaching the Secretary, and before he 
can act upon it, the requisition must be avouched by the 
countersign of the proper Auditor and Comptroller ; the 
former officer at the same time making a charge of the 
amount thereof on his books to the account of the disburs- 
ing officer or person in whose favor it is issued. 

The following form, used by the Secretary of War, will 
show the general form of these documents : 

War Department. 

Accountable Requisition 
No. 

To the Secretary of the Treasury: 
Sir : Please to cause a warrant for ■ 



dollars cents to be issued in favor of 

-, for which sum he is to be held accountable. 

To be charged to the undermentioned appropriation. 

Griven under my hand this day of , 187 — . 



Secretary of War. 

Countersigned. 

Second Comptroller. 

Registered. 

Third Auditor. 






124 



THE EXECUTIVE DEPARTMENTS. 



30^. The warrant issued by the Secretary of the Treas- 
ury upon a requisition so received is addressed to the 
Treasurer of the United States, in the following form : 

Tbeasuky Depaktment. 

To the Treasurer of the United States greeting: 
"Waeeant. 



Pay to 



or 



APPEOPEIATIOXS. 






































































' 









order, to be charged to the appropria- 
tion named in the margin, 

, pursuant to Requisition 



of the Secretary of 



No.— 

dated 

by the 

tered by the 

so doing this shall be your warrant. 

Griven under my hand and seal, &c.« 
&c. 



-, 187 — , countersigned 
Comptroller, and regis- 
Auditor. And for 



Countersigned. 



Secretary of the Treasury. 

Registered. 



First Comptroller. Register. 

Office of the Treasurer of the United States. 
Received for this warrant the following draft : 



No. — 
No. — 
Mailed 



on 
on 



[Signature of person entitled.] 



This warrant, as will be observed, directs the Treasurer 
to pay the amount to the person in whose favor it is issued, 
which he does by issuing a draft in favor of such person, 



WARRANTS, ESTIMATES, AND APPROPRIATIONS. 125 

and delivering the same, taking his receipt therefor on the 
warrant, or he mails such draft to the address of the person 
as indicated. This draft may be drawn upon any Assistant 
Treasurer or public depositary in any part of the country, 
according to convenience. The warrant, however, before 
it reaches the Treasurer, goes through a number of pro- 
cesses. It must be countersigned by the proper Comp- 
troller, and it must be registered by the Register. All these 
checks are calculated to constitute an absolute security as 
to the accuracy and integrity of the transaction- Besides 
this, the draft before referred to, attached to the warrant, 
goes to the Register of the Treasury for comparison and 
registry, when it is returned to the Treasurer for delivery or 
transmissal to the person entitled to receive it. 

3@6. This division of the office of the Secretary of the 
Treasury also originates and prepares all covering-in war- 
rants. The purpose for which these are issued is exactly 
the reverse of that requiring the issue of pay warrants. Ail 
revenues of the Government collected, and all moneys due 
and coming to the United States, are required to be paid 
over without abatement to the Assistant Treasurers or 
United States depositaries. Upon such payments, certifi- 
cates of deposit are given by the Assistant Treasurer or 
depositary to the depositing officer or other depositor in 
duplicate, one of which duplicates is required to be for- 
warded by the depositor to the Secretary of the Treasury. 
Lists of such deposits are also required to be forwarded by 
the Assistant Treasurer or depositary weekly. Such de- 
posits are made to the credit of the Treasurer of the United 
States. The money, however, is not yet technically in the 
Treasury. To be so, it is required to be covered in. This 
is done by a warrant called a covering-in warrant, to dis- 
tinguish it from a pay or accountable warrant, heretofore 
described. This covering-in warrant is issued by the Sec- 



126 



THE EXECUTIVE DEPARTMENTS. 



retary of the Treasury, and based upon the certificate of 
deposit or the report of deposits made' by the depositary. 
Like the pay warrant, it is countersigned by the proper 
Comptroller, and registered by the Register of the Treas- 
ury. 

This covering-in warrant is in the form following : 



Reventie Coveeinq 
"Waheant. 



No.- 



To. 



■ Quarter, 187- 



. J 


Deposited 
























As per state- 
ment hereto at- 
tached. 










1 



Treasury Department, 



Pay to the Treasurer of the 
United States or order, out of 
the moneys received by you arising 
from 

And for so doing this shall be your 
warrant. 



Secretary. 



Countersigned. 



Registered. 



First Comptroller. Register. 

Office of, the Treasurer of the United States. 
Received , 187 — 



Treasurer. 



307. When thus covered in, the money cannot be taken 
from the Treasury except in consequence of an appropria- 



WARRANTS, ESTIMATES, AND APPROPRIATIONS. 127 

tion by Congress. Any mistake in depositing, either by 
accident, by excessive amount, or erroneous payment, is, 
after this process, beyond the power of any officer of the 
Grovernment to rectify. The money is absolutely in the 
Treasury, under a seal that can be broken only by act of 
Congress. It now goes into the general fund, and is charg- 
ed to the Treasurer of the United States, who is responsible 
for its safe-keeping. 

368. These warrants, both the pay and the covering-in 
warrants, are in a great variety of forms, over seventy in 
number, having the same general expression, but charac- 
terized by some reference to the particular branch of the 
public service to which they respectively pertain. 

369. As indicative of the amount of labor expended 
in the Division of Warrants, Estimates, and Appropriations, 
in this branch alone, it may be stated that the warrants is- 
sued during the fiscal year ending June 30, 1878, numbered 
34,401. 

370. In addition to these appropriation accounts, and 
the preparation and issue of the warrants described, this 
division has charge of the preparation of the public-debt 
stateinent and of the daily statement of the financial con- 
dition of the Treasury. It also keeps the accounts of the 
sinking fund, the interest account with the various Pacific 
railroad companies, and prepares the tables relative to the 
finances to accompany the annual report of the Secretary 
of the Treasury. 

371. Upon this division the Secretary must rely for the 
accuracy of the accounts of the entire receipts and expend- 
itures of the Government, and for an intelligent under- 
standing at all times of the state of the public funds, of the 
ability of the Treasury to respond to the demands of the 
public credit, and, in a word, of the exact financial condi- 
tion of the nation. 



128 THE EXECUTIVE DEPARTMENTS. 

272, The importance of this division, and the great 
responsibility attending the duties to be performed, is ap- 
parent. Not only so, but it has received the deserved rec- 
ognition in these respects of Congress, in the act provid- 
ing for the reorganization of the Treasury Department, by 
distinguishing it from among the other divisions of the 
Secretary's office with a name and character of its own, 
and its chief with a salary exceeding that given to the 
other chiefs of divisions in that office. 

II. Divisiois^ OF Public Moneys. 

37So The act of Congi-ess of August 6, 1846, laid the 
foundation of the present system of the safe-keeping and 
disbursement of the public moneys. For a period previous 
to that act, the public moneys were deposited with such of 
the State and Territorial banks as were selected for that 
purpose by the Secretary of the Treasury. Through the 
wise legislation contained in that act, they were thenceforth 
to be kept separately from the moneys of the banks, in the 
Treasury of the Grovernment, constituted of the Treasurer, 
Assistant Treasurers, and public depositaries. This separ- 
ation of the public funds from other moneys in circulation 
gave rise to the designation " Independent Treasury." It 
was not until the establishment of the national -bank system, 
in the year 1864, that public funds could be again deposited 
in banks. But this was authorized under a very different 
system as to accountability and security. These banks are 
the creatures of the Gleneral Grovernment, with a circulation 
of equal security with the issues of the Q-overnment itself, 
because such circulation is based upon the deposit of United 
States bonds, and in reality upon the credit of the nation. 
Certain of them are designated by the Secretary of the 
Treasury as United States depositaries, upon the deposit 
likewise of Government bonds as security for the safe- 



DIVISION OF PUBLIC MONEYS. 129 

« 

keeping and prompt payment of the public funds on deposit 
with them. Under regulations prescribed by the Secretary 
of the Treasury, they may receive on deposit all public 
moneys, excepting those derived from customs. (R. S., § 
5153.) 

374. The principal duty of the Division of Public Mon- 
eys, in the office of the Secretary of the Treasury, is to keep 
the accounts of public moneys deposited with the several 
Assistant Treasurers and numerous designated depositaries, 
to classify the deposits, and to prepare lists of the same 
indicating the classification to which such deposits belong. 
In the performance of this duty, that division, through the 
accounts thus kept, is enabled to provide a check upon 
the numerous depositaries, and to afford ready information 
to the Secretary at any time of the resources of the Treas- 
ury. 

S75, Upon the deposit of public moneys, these deposi- 
taries are required to issue to the officer of the Grovernment, 
or other person making the deposit, certificates in duplicate 
or triplicate ; and the depositor is required to transmit the 
original at once to the Secretary of the Treasury. Collectors 
of customs, collectors of internal revenue, receivers of pub- 
lic moneys, living in the same city or town with an Assist- 
ant Treasurer or a designated depositary, are required to 
deposit their receipts at the close of each day. Officers 
at q, distance from a depositary, so that daily deposits are 
impracticable, may forward their receipts for deposit to 
the depositary as often as they amount to one thousand dol- 
lars, and at the end of each month, without regard to the 
amount accumulated. Moneys received by district attor- 
neys, United States marshals, and clerks of courts, derived 
from customs and internal-revenue cases, are required to 
be paid by such officers to the collector or surveyor of cus- 
toms, or collector of internal revenue, of the district in which 
9 



130 THE EXECUTIVE DEPAKTMENTS. 

* 
the case arose ; and moneys accruing from post-office suits 
must be deposited to the credit of the Treasurer of the 
United States, for the use of the Post Office Department. 

37'0. Besides the certificates of deposit before referred 
to, this division receives from the depositary transcripts of 
deposits and payments, which are required to be transmitted 
to the Secretary of the Treasury by the Assistant Treasurers 
daily, and by the national-bank depositaries weekly. The 
certificates of deposit and the transcripts just mentioned 
are compared, the two acting as checks one upon the other. 
They give to the division also full details regarding the de- 
posits, thus enabling it to prepare with the greater certainty 
the statements sent to the Division of Warrants, Estimates, 
and Appropriations, from which the covering-in warrants to 
place the moneys in the Treasury are made up in the last- 
named division by a process already described. Upon these 
certificates and lists, also, the amounts of the deposits are 
placed to the accounts of the several depositaries. 

377. Besides the numerous accounts with individual 
depositaries, this division keeps an account showing all 
moneys deposited which have not passed into the Treasury 
by covering-in warrants. 

S78. This division is also charged with the business 
pertaining to the designation of depositaries, and the ac- 
ceptance of proper security from such designated banks or 
depositaries for the public moneys authorized to be depos- 
ited with them. It also prepares for issue by the Secretary 
the necessary rules and regulations governing these depos- 
itaries in their receipt, safe-keeping, and prompt payment 
of the public moneys, and in their other business transac- 
tions with the Treasury ; and it gives direction to the offi- 
cers of Grovernment, excepting postmasters, as to the time 
and manner of making their deposits with such deposita- 
ries, as well as all necessary instructions for enforcing 



DIVISION OF PUBLIC MONEYS. 131 

speedy presentation of all Government drafts for payment 
at the place where they are payable. 

379. This division also directs, in certain cases, when 
necessary or expedient, the place where disbursing officers 
may deposit their funds. Such officers are required by law 
to deposit all funds intrusted to them for disbursement with 
the Treasurer, Assistant Treasurers of the United States, 
or with such other depositaries, in places where there is 
no Treasurer or Assistant Treasurer, as may be specially 
authorized by the Secretary of the Treasury. (R. S., § 
3620.) These funds are thus placed to the individual ac- 
count of the particular disbursing officer with the depositary, 
subject to his draft, for the payment of such of the public 
creditors whom he is specially authorized to pay, or who 
come within the scope of his duties as a disbursing officer. 
And it is likewise the duty of this division to regulate such 
deposits, and the disbursement of the moneys by checks of 
the disbursing officers upon the same. 

380. This division also directs the transfers of public 
moneys, excepting postal funds, from one depositary to 
another, as in the judgment of the Secretary the safety of 
such moneys and the public convenience may require. 

381. It also takes charge of the examination which the 
Secretary of the Treasury is required by law to make of the 
books, accounts, and of the money on hand of the several 
depositaries, and of the manner in which the moneys are 
being kept, to the end that uniformity and accuracy in the 
accounts, as well as the safety of such moneys, may be se- 
cured. This examination is required to be made by special 
agents, to be appointed, at a suitable compensation, by the 
Secretary of the Treasury as occasion may require. 

389. The depositaries whose accounts and other mat- 
ters are thus subject to the oversight of the Secretary 
through this division, are nine Assistant Treasurers, viz.. 



132 THE EXECUTIVE DEPARTMENTS. 

those at Boston, New York, Philadelphia, Baltimore, New 
Orleans, St. Louis, San Francisco, Cincinnati, and Chicago ; 
one depositary designated by law at Tucson, Arizona ; and 
about one hundred and fifty of the national banks, varying 
in number at different periods, accordingly as some may 
be discontinued and others designated, in the discretion of 
the Secretary of the Treasury. 

383.' The following synopsis of regulations, pursuant to 
sections 306, 308, 309, 310, and 3620 of the Kevised Stat- 
utes, relative to the accounts of disbursing officers with 
these depositaries and the payment of Treasury drafts and 
checks of such officers, have been issued by the Secretary 
through this division. It exhibits in detail the nature and 
extent of the control exercised by this branch of his office 
over the disbtu-sement of public moneys : 

" Deposits and Checks of JDisbnrsing Officers. 

"Public money advanced to disbursing officers mustbe 
deposited immediately to their respective credits, Avith 
either the United States Treasurer, some Assistant Treas- 
urer, or designated depositary, other than a national-bank 
depositary, nearest or most convenient, or, by special di- 
rection of the Secretary of the Treasury, with a national- 
bank depositary, except — 

" (1.) Any disbursing officer of the War Department, spe- 
cially authorized by the Secretary of War, when stationed 
on the extreme frontier or at places far remote from a 
depositary, may keep such moneys at his own risk. 

" (2.) Any officer receiving money remitted to him upon 
specific estimates, may disburse it accordingly, without wait- 
ing to place it in a depository, provided the payments are 
due, and he prefers this method to that of drawing checks. 

"Any check drawn by a disbursing officer upon moneys 
deposited, must be in favor of the party, by name, to whom 



DEPOSITS AND CHECKS OP DISBURSESTG OFFICERS, 133 

the payment is to be made, and payable to 'order' or 
'bearer,' with these exceptions: (1) To make payments 
of individual pensions, checks for which must be made pay- 
able to ' order,' (2) to make payments of amounts not ex- 
ceeding twenty dollars, (3) to make payments at a distance 
from a depositary, and (4) to make payments of fixed sal- 
aries due at a certain period ; in either of which cases, 
except the first, any disbursing officer may draw his check 
in favor of himself or bearer for such amount as may be 
necessary for such payment, but in the last-named case 
the check must be drawn not more than two days before 
the salaries become due. 

"Any disbursing officer or agent drawing checks on 
moneys deposited to his official credit, must state on the 
face or back of each check the object or purpose to which 
the avails are to be applied, except upon checks issued in 
payment of individual pensions, the special form of such 
checks indicating sufficiently the character of the disburse- 
ment. 

" Such statement may be made in brief form, but must 
clearly indicate the object of the expenditure ; as, for in- 
stance, 'pay,' 'pay-roll,' or 'payment of troops,' adding 
the fort or station ; ' purchase of subsistence ' or other 
supplies ; ' on contract for construction,' mentioning the 
fortification or other public work for which the payment 
is made; 'payments under $20;' 'to pay foreign pen- 
sions,' &c. 

" Checks will not be returned to the drawer after their 
payment, but the depositary with whom the account is kept 
shall furnish the officer with a monthly statement of his 
deposit account. 

" No allowance will be made to any disbursing officer for 
expenses charged for collecting money on checks. 

"Every disbursing officer, when opening his first account. 



134 THE EXECU'riVE DEPAETMENTS. 

before issuing any checks, will furnish the depositary on 
whom the checks are drawn with his official signature, duly 
verified by some officer whose signature is known to the 
depositary. 

"For every deposit made by a disbursing officer to his 
official credit, a receipt, in form as below, shall be given, . 
setting forth, besides its serial number and the place and 
date of issue, the character of the funds, i. e., whether coin 
or currency ; and if the credit is made by a disbursing offi- 
cer's check transferring funds to another disbursing officer, 
the essential items of the check shall be enumerated ; if 
by a Treasury draft, like items shall be given, including 
the warrant number ; the title of each officer shall be ex- 
pressed, and the title of the disbursing account shall also 
show for what branch of the public service the account is 
kept, as it is essential, for the proper transaction of depart- 
mental bvisiness, that accounts of moneys advanced from 
different bureaus to a disbursing officer serving in two or 
more distinct capacities be kept separate and distinct from 
each other, and be so reported to the department both by 
the officer and the depositary — ^the receipt to be retained 
by the officer in whose favor it is issued : 

No Office of U. S. (Asst. Treas. or Depositary,) 

, , 18.... 

Received of i, Dollars, consisting of ~, 

to be placed to his credit as «..., and subject only to his check in that 

official capacity. 

$ U. S. (Asst. Treas. or Depositary.) 

" Any Treasury draft or any check drawn by a disbin-sing 
officer still in service, which shall be presented before it 
shall have been issued three full fiscal years, will be paid 
in the usual manner by the office or bank on which it is 
drawn, and from funds to the credit of the drawer. Thus, 
any such draft or check issued on or after July 1, 1873, 
will be paid as above stated until June 30, 1877, and the 
same rule will apply for subsequent years. 



DEPOSITS AND CHECKS OF DISBURSING OFFICERS. 135 

" Any such draft or check which has been issued for a 
longer period than three full fiscal years will be paid only 
by the settlement of an account in this department, as pro- 
vided in section 308 of the Revised Statutes ; and for this 
purpose the draft or check will be transmitted to the Sec- 
retary of the Treasury for the necessary action, viz.: 

^'Sec. 308. The payee or the hona-fide holder of any draft or 
check the amount of which has been deposited and covered into 
the Treasury pursuant to the preceding sections, shall, on pre- 
senting the same to the proper officer of the Treasury, be enti- 
tled to have it paid by the settlement of an account and the 
issuing of a warrant in his favor, according to the practice in 
other cases of authorized and liquidated claims against the Uni- 
ted States. 

" The reports of Independent Treasury oflBeers, national- 
bank depositaries, and public disbursing oificers, required 
by section 310, following, will be rendered promptly to the 
Secretary of the Treasury at the close of each fiscal year : 

" Sec. 310. The Treasurer, each Assistant Treasiu-er, and each 
designated depositary of the United States, and the cashier of 
each of the national banks designated as sueli depositaries, shall, 
at the close of business on every thirtieth day of June, report to 
the Secretary of the Treasury the condition of every account 
standing, as in the preceding section specified, o\\ the books of 
their respective offices, stating the name of each depositor, with 
his official designation, the total amount remaining on deposit to 
his credit, and the dates, respectively, of the last credit and the 
last debit made to each account. And each disbursing officer 
shall make a like return of all checks issued by him, and which 
may then have been outstanding and unpaid for three years and 
more, stating fully in such report the name of the payee, for 
what purpose each check was given, the office on which drawn, 
the number of the voucher received therefor, the date, number, 
and amount for which it was drawn, and, when known, the 
residence of the payee. 

"Whenever any disbursing officer of the United States 



136 THE EXECUTIVE DEPARTMENTS. 

shall cease to act in that capacity, he will at once inform 
the Secretary of the Treasury whether he has any public 
funds to his credit in any office or bank, and if so, what 
checks, if any, he has drawn against the same which are 
still outstanding and unpaid. Until satisfactory information 
of this character shall have been furnished, the whole 
amount of such moneys will be held to meet the payment 
of his checks properly payable therefrom. 

"At the close of each fiscal year, the Treasurer, the sev- 
eral Assistant Treasurers, and designated and national-bank 
depositaries, will also render to the Secretary of the Treas- 
m'y a list of all disbursing officers' accounts still unclosed 
which have been opened on the books of their respective 
offices or banks more than three fiscal years, giving in each 
case the name and official designation of the officer, the 
date when the account with him was opened, and the bal- 
ance remaining to his credit. 

[This is required in order to enable the Treasury officers 
to comply with sections 306 and 309 of the Revised Stat- 
utes, viz.: ] 

"Sec. 306. At the terjnination of each fiscal year all amounts 
of moneys that are represented by certificates, drafts, or checks 
issued by the Treasurer, or by any disbursmj^ officer of any 
department of the Government, upon the Treasurer or any 
Assistant Treasurer, or designated depositary of the United 
States, or upon any national bank designated as a depositary of 
the United States, and which shall be represented on tlie books 
of either of such offices as standing to the credit of any disburs- 
ing officer, and which were issued to facilitate tlie payment of 
warrants, or for any other purpose in liquidation of a debt due 
from the United States, and which have for three years or more 
remained outstanding, unsatisfied and unpaid, shall be deposited 
by the Treasurer, to be covered into the Treasury by warrant, 
and to be carried to the credit of the parties in whose favor such 
certificates, drafts, or checks were respectively issued, or to the 
persons who are entitled to receive pay therefor, and into an 



DIVISION OF PUBLIC MONEYS. 137 

appropviatiou account to be denominated 'outstanding liabili- 
ties.' 

" Sec. 309. The amounts, except such as are provided for in 
section 306, of the accounts of every kind of disbursing officer, 
which shall have remained unchanged, or which shall not have 
been increased by any new deposit thereto, nor decreased by 
drafts drawn thereon, for the space of three years, shall in like 
manner be covered into the Treasury, to the proper appropria- 
tion to which they belong ; and the amounts thereof shall, on 
the certificate of the Treasurer that such amount has been depos- 
ited in the Treasury, be credited by the proper accounting officer 
of the Department of the Treasury on the books of the depart- 
ment, to the officer in whose name it had stood on the books of 
any agency of the Treasury, if it appears that he is entitled to 
such credit. 

" In case of the death, resignation, or removal of a 
public disbursing officer, any check previously drawn by 
him and not presented for payment within four months of 
its date, will not be paid until its correctness shall have 
been attested by the Secretary or Assistant Secretary of the 
Treasury. 

" If the object or purpose for which any check of a 
public disbursing officer is drawn is not stated thereon, as 
required by departmental regulations, or if any reason 'ex- 
ists for suspecting fraud, the office or bank on which such 
check is drawn will refuse its payment." (Ind. Treas., No. 
28, Feb. 13, 1877.) 

384. This division is charged also with the business of 
issuing duplicate checks in place of those proven to have 
been lost, stolen, or destroyed. In pursuance of sections 
3646 and 3647 of the Revised Statutes-^viz.: 

" Sec. 3646. Whenever any original check is lost, stolen, or de- 
stroyed, disbursing officers and agents of the United States are 
authorized, after the expiration of six months, and within three 
years from the date of such check, to issue a duplicate check ; 



138 THE EXECUTIVE DEPARTMENTS. 

and the Treasurer, Assistant Treasurers, and designated depos- 
itaries of the United States are directed to pay such duplicate 
checks, upon notice and proof of the loss of the original checks, 
under such regulations in regard to their issue and payment, 
and upon the execution of such bonds, with sureties to indem- 
nify the United States, as the Secretary of the Treasury shall 
prescribe. This section shall not apply to any check exceeding 
in amount the sum of one thousand dollars. 

" Sec. 3647. In case the disbursing officer or agent by whom 
such lost, destroyed, or stolen original check was issued, is 
dead, or no longer in the service of the United States, it shall 
be the duty of the proper accounting officer, under such regula- 
tions as the Secretary of the Treasury shall prescribe, to state 
an account in favor of the owner of such original check for the 
amount thereof, and to charge such amount to the account of 
such officer or agent." 

— the following regulations have been established, bearing 
date March 11, 1876 ! 

" Immediately upon the loss of a check, the owner, to 
better protect his interest, should, in writing, notify the 
office or bank on which it was drawn of the fact of such 
loss, stating the name of the officer or agent by whonj it 
was drawn, describing the check — giving, if possible, it^ 
date, number, and amount — and requesting that payment 
of the same be stopped. • 

" In order to procure the issue of a duplicate check, the 
party in interest must furnish the officer or agent who issued 
the original check with an affidavit giving the name and 
residence of the applicant in full, describing the check and 
its indorsements, showing his interest therein, detailing the 
circumstances attending its loss, and what action, if any, 
he has taken to stop payment thereon. The affidavit must 
be made and signed before an officer authorized to admin- 
ister oaths generally, and he must certify that he adminis- 
tered the oath. 



DIVISION OF PUBLIC MONEYS. 139 

" He must also furnish to the same officer or agent a 
bond, executed on the accompanying form and according 
to these instructions, which will be furnished to any officer 
or agent applying therefor. 

"The affidavit and the bond, when executed, are to be 
indorsed by 'the officer or agent as having been submitted 
to him, and as being the proof and security upon which he 
has acted. After the expiration of six months from the time 
the original check was issued, the officer or agent will issue 
a duplicate, which must be an exact transcript of the orig- 
inal, especial care being taken that the number and date 
correspond with those of the original. These papers he 
will, without delay, forward to the Secretary of the Treas- 
xiry, who, upon their receipt, will advise the office or bank 
on which the check was drawn that an application for a 
duplicate is pending, and the bank or office will immedi- 
ately inform the Secretary whether a request has been made 
to stop payment of the original, and whether such original 
has been presented or paid, and if not paid a caveat will 
be entered, and .payment will thereupon be stopped. 

"If the information obtained is satisfactory to the proper 
accounting officer of the Treasury, and he approves of the 
issue of the duplicate, and of the accompanying bond, he 
will certify such approval, in writing, on the papers, as well 
as on the duplicate check, and return them to the Secre- 
tary of the Treasm-y. 

" Any duplicate check, issued in pursuance of these in- 
structions, bearing such certificate and the approval of the 
Secretary or Assistant Secretary of the Treasury, may, if 
properly indorsed, be paid by the Treasurer, the Assistant 
Treasurer, or depositary on whom it is drawn, subject to 
the same rules and regulations as apply to the payment of 
original checks ; but no duplicate shall be paid if the orig- 
inal shall already have been paid. 



140 THE EXECUTIVE DEPARTMENTS. 

" In case of the loss of a check issued by a United States 
disbursing officer or agent who is dead or no longer in the 
service of the United States, the affidavit and bond required 
to be furnished by the owner of said check to an officer or 
agent in the service of the United States, prior to the issue 
of a duplicate check, should be forwarded to the Secretary 
of the Treasury, who will refer them to the proper account- 
ing officer for examination and the statement of an account 
in favor of the owner of said check, as provided for in sec- 
tion 3647. 

"Whenever such an account shall have been stated, and 
an officer or agent charged with the amount of any dupli- 
cate check, the final accounting officer will notify the Sec- 
retary of the Treasury, in order that the amount of the 
original check, if remaining to the credit of the officer or 
agent in any United States depository, may be repaid into 
the Treasury and carried to his credit, and to the credit of 
the proper appropriation. 

" These regulations apply only to checks drawn for sums 
less than $1,000." 

385. Through this division have also been issued the 
regulations which the Secretary of the Treasury is author- 
ized, by section 3529 of the Revised Statutes, to prescribe 
in relation to the pmxhase, exchange, and redemption of 
the minor coins of the United States. 

The regulations thus in force are as follow : 

Purchase of Minor Coins. 

Persons desiring to purchase the minor coins issued un- 
der section 3515, are informed that they will be issued to 
them in exchange, at par, for lawful money of the United 
States, in sums of twenty dollars or multiples thereof. 

Applications for the coins must be made, in all cases, 
to the Superintendent of the Mint of the United States at 



PURCHASE AND EXCHANGE OF MINOR COINS. • 141 

Philadelphia, accompanied by the necessary funds ; on the 
receipt of which, or as soon thereafter as practicable, such 
minor coins, to the amount of the remittance, will be for- 
warded, at the cost of the mint, to any of the principal 
towns or cities of the United States, as desired. 

Kemittances for this purpose may also be made in post- 
office money orders or sight drafts, payable in Philadelphia 
or New York, to the order of said Superintendent. 

Persons making application for these n^inor coins will 
state particularly the denomination required, whether one, 
three, or five cent pieces, and will write plainly the address 
to which the coins are to be forwarded. 

The Treasurer or any Assistant Treasurer of the United 
States is also authorized to pay out for legal-tender notes 
any minor coins held by him and not needed for the cur- 
rent business of his office. 

Exchange of Minor Coins. 

The minor coins of copper, bronze, or copper -nickel, 
referred to in section 3529, are as follow, viz.: 

(1) Large copper cents issued prior to 1857 ; (2) nickel- 
copper cents issued from 1857 to 1864 ; (3) bronze cents 
issued from 1864 to 1873 ; (4) bronze two-cent pieces ; (5) 
copper-nickel three-cent pieces ; and (6) copper-nickel five- 
cent pieces. 

Persons holding these coins and desiring their exchange 
for the minor coins authorized to be issued by the six- 
teenth section of the coinage act of 1873, may present or 
forward the same for this purpose to the Superintendent 
of the Mint of the United States at Philadelphia, in pack- 
ages containing twenty dollars or multiples thereof, prop- 
erly assorted and separated by the denominations and issues 
above specified. 

Each package must be accompanied by a list setting 



142 THE EXECUTIVE DEPARTMENTS. 

forth the aggregate amount of coin which the package con- 
tains, and the amount of each denomination and issue, 
together with the name and post-oflEice address of the party 
sending the same, who will also advise the Superintendent 
of the Mint of the amount and denomination of minor coins 
desired in return, and designate the city or town most con- 
venient to him to which he desires such coins to be sent. 

Redemption of Minor Coins. 

Persons holding coins of copper, bronze, or copper-nickel, 
authorized by law, and desiring their redemption in lawful 
money, may forward or present them for this purpose to 
any of the offices of redemption hereinafter specified, put- 
ting the coins in packages of twenty dollars each or multi- 
ples thereof, assorted and separated by denominations and 
issues, as above dii-ected in cases of forwarding for ex- 
change, and, if forwarded, advising the officer to whom 
sent of the amount and kind of coin shipped, and the place 
(New York, Philadelphia, Boston, New Orleans, or San 
Francisco) at which the transfer check to be drawn by the 
Treasurer of the United States shall be made payable. 

Upon the receipt of the minor coins thus forwarded or 
presented for redemption, the officer receiving them will 
carefully count and examine the same, and thereupon, un- 
less payment therefor can be made over the counter, will 
issue a certificate, to be at once transmitted by him to the 
Treasurer of the United States at Washington, D. C. ; Avhich 
certificate shall state the amount of coin received, the name 
and address of the person, company, corporation, or firm 
making the remittance, and the place at which the transfer 
check shall be made payable. 

The Treasurer of the United States will, upon the receipt 
of this certificate, transmit to the owner of the coin a trans- 
fer check payable to his order, in United States currency, 



REDEMPTION OF MINOR COINS. 143 

for the amount specified in the certificate, the check to be 
drawn upon the Assistant Treasurer of the United States in 
New York, Philadelphia, Boston, New Orleans, or San 
Francisco, at the option of the party forwarding the coin. 

A detailed register of purchases and exchanges is direct- 
ed to be kept in the mint at Philadelphia, and a register of 
redemptions in each office of redemption. 

The expenses of transportation of the old coins thus for- 
warded for exchange or redemption must be paid by the 
parties forwarding them. The coin in return will be for- 
warded at the expense of the United States. 

Minor coins so mutilated that they cannot be identified, 
or materially reduced in value by clipping or otherwise, 
will not be exchanged or redeemed. 

Silver coins will not, in any case, be received for redemp- 
tion or exchange under the provisions of this law. 

The offices of redemption herein referred to are as fol- 
low: 

The Superintendent of the Mint of the United States, 
Philadelphia. 

The Treasurer of the United States, Washington, D. C. 

The Assistant Treasurer of the United States, Boston. 

The Assistant Treasurer of the United States, New York. 

The Assistant Treasurer of the United States, Philadel- 
phia. 

The Assistant Treasurer of the United States, St. Louis. 

The Assistant Treasurer of the United States, New Or- 
leans. 

The Assistant Treasurer of the United States, Cincinnati. 

The Assistant Treasurer of the United States, Chicago. 

The Assistant Treasurer of the United States, San Fran- 
cisco. 

The Assistant Treasm-er of the United States, Baltimore. 

The United States depositary, Tucson, Arizona. 



144 THE EXECUTIVE DEPARTMENTS. 

III. Customs Division. 

386. The necessity for this division arose out of the 
provisions of law authorizing the Secretary of the Treasury, 
in cases of unascertained duties, or duties or other moneys 
paid to a collector of customs under protest and appeal in 
excess of the sums required by law, to refund such excess 
out of the Treasury. The consideration of numerous cases 
of appeals from the decisions of the collectors of customs 
forms, perhaps, the most important duty of this division, 
although it is charged with many other important duties 
affecting the administration of the customs laws and the 
transaction of business in the numerous custom-houses. 
The proper execution of these duties on the part of the 
responsible head of the division requires legal knowledge 
and training, in order the more properly to deal with nu- 
merous questions arising as to the construction of statutes, 
and in the application of the decisions of judicial tribunals 
affecting points at issue between importers and the collect- 
ors of customs. It likewise requires a thorough knowledge 
of the customs laws and regulations, of the usages of trade, 
and to some extent the routine of commerce in foreign coun- 
tries. The examination which is given in these cases in the 
office of the Secretary of the Treasury, through this division, 
is, in numerous instances, preliminary to the judicial deter- 
mination of the questions in the courts. The importer who 
has paid his duties under protest can only have a standing 
in court after appeal to the Secretary of the Treasury with- 
in the required time, and after the decision of the latter on 
the case presented, adversely to his claim. It becomes, 
therefore, a matter of the greatest importance that the 
questions presented be carefully considered by well-trained 
minds, and with due regard to well-settled principles of law. 
A want of knowledge of such principles, or an imperfect 



CUSTOMS DIVISION. 145 

judgment, even in a case of exceeding small amount and 
seemingly unimportant, may involve the Government in a 
loss of revenue incalculable in amount, through the appli- 
cation of the conclusions reached to a class of importations 
in the future, the extent of which can in nowise be within 
the reach of conjecture. At the same time, an overzealous 
regard for the money interests of the Grovernment, which 
grasps at the idea of increased and increasing revenue, 
while well-settled principles of law are overlooked or care- 
fully ignored, may, on the other hand, involve the Treasury 
in the hopeless and expensive litigation of hundreds of 
suits involving the class of importations affected. 

387. It is provided by law that the decision of the col- 
lector of customs at the port of importation and entry, as 
to the rate and amount of duties to be paid on the merchan- 
dise entered, and the dutiable costs and charges, or as to 
the rate and amount to be paid on the tonnage of any ves- 
sel, or as to all fees, charges, and exactions whatever, shall 
be final and conclusive against all persons interested therein, 
unless the owner, master, commander, or consignee of such 
vessel, or the owner, importer, consignee, or agent of such 
merchandise, shall, within ten days after the ascertainment 
and liquidation of duties, give notice in writing to the col- 
lector on each entry, if dissatisfied with his decision, setting 
forth therein distinctly and specifically the grounds of his 
objection thereto, and shall, within thirty days after the 
date of such ascertainment and liquidation, appeal there- 
from to the Secretary of the Treasury. (K. S., §§ 2931, 
2932.) 

By a recent act it is provided that this shall not apply 
to an exaction of tonnage tax, where the Secretary and 
the Attorney-G-eneral shall be satisfied that such exaction 
was in contravention of treaty provisions. (Act June 19, 
1878.) 

10 



146 THE EXECUTIVE DEPARTMENTS. 

388. And it is further provided that the decision of the 
Secretary of the Treasury upon such appeal shall be like- 
wise final and conclusive, unless suit shall be commenced 
for tlie recovery of such moneys claimed to have been 
illegally exacted within ninety days after his decision. And 
no suit can be maintained until after such decision shall be 
rendered, unless that decision shall be delayed more than 
ninety days from the date of the appeal, in case the entry 
was made east of the Kocky Mountains, or more than five 
months in case of an entry west of those mountains. 

389.* In order to understand more clearly this matter of 
protests and appeals, and the duty of the Customs Division 
in regard thereto, it is well, perhaps, to refer briefly to what 
is required of a merchant at the port of entry in respect of 
a consignment of imported goods. 

390. All goods brought within the jurisdiction of a 
port of entry, with purpose to unload the same, are subject 
to entry at the custom-house ; and only the owner or im- 
porter, consignee or agent, can be recognized as entitled 
to enter the same. The person designing to make such an 
entry must produce to the customs officers the original in- 
voice of the merchandise, properly authenticated, together 
with the bill of lading, and make an entry of the goods in 
writing, under oath. This entry is required to specify the 
name of the vessel, and of her master, in which, and the 
port or place from which, the merchandise was imported ; 
the particular marks, numbers, denomination, and dutiable 
value, including charges of each particular package or 
parcel ; or if in bulk, the quantity, quality, and value, 
including charges thereon, particularly specifying the spe- 
cies of money in which the invoice thereof is made out. 
The entry must be subscribed by the person making it, if 
the owner or consignee, in his own name ; or if another 
person, in his name as agent or factor for the owner or 



CUSTOMS DIVISION. 147 

consignee. Such entry is made on a prescribed form. 
After a comparison of the same with the invoice and bill 
of lading, if found correct, the duties are estimated and 
indicated on the face of the entry, and, with the papers 
and a permit for the delivery of the goods on payment of 
duties, the same is transmitted to the naval officer of the 
port, if there is one, for revision, whose duty it is to check 
the entry, invoice, and permit, if he finds them correct. 
The papers are then returned to the collector's office, where 
the apprapriate oath is administered, and the packages — 
one in ten — are designated to be sent to the appraiser's 
store for examination, which are marked on the entry, in- 
voice, and permit. The amount of estimated duties having 
been registered in the naval office, as a check upon the col- 
lector, and deposited with the cashier, together with the 
custom-house fees, and the proper bond having been exe- 
cuted in cases where bond is required, the permit is signed 
by the collector, and then sent to the naval officer to be 
countersigned, when it is delivered to the importer. 

SOI. This is the process substantially, in a simple fornl, 
of entry for consumption, which is varied under certain 
anomalous circumstances ; such as the want of an invoice, 
owner's oath, &c. The importer can only receive his goods 
on payment of the duties estimated and of the fees. He 
may pay the same, and if dissatisfied he can, within the ten 
days limited by statute, file with the collector the written 
protest already described. Following this protest, if he 
demands a refund of duties, his next step is, within the 
given time, to appeal from the collector's decision to the 
Secretary of the Treasury. This appeal is ordinarily in the 
form of a simple letter, stating the importation, the name 
of the vessel, the particular entry, the decision appealed 
from ; in other words, briefly the ground of his complaint, 
and such facts as will identify the entry. No particular 



148 THE EXECUTIVE DEPAETMENTS. 

form is, however, necessary. This appeal is referred to 
the Customs Division, in the office of the Secretary of 
the Treasury. Before its consideration in that division, 
the collector of customs of the port at which the entry 
was made is called upon for a report, particularly as to 
whether a protest was filed within the proper time. 'A 
copy of such protest is also called for, and information is 
requested of any facts from which the division can judge 
of the merits of the claim. As can be readily imagined, 
these appeals are multitudinous in number ; for with each 
entry and protest an appeal must be made, in order to ob- 
tain the refund in the particular case, although the ques- 
tion at issue may be precisely the same in a large number 
of cases. The decision by the Secretarj^, however, of one 
appeal, may dispose of a score of cases, or more, involving 
one and the same class of merchandise. But the protest 
must be carefully scanned in each case ; for the Secre- 
tary's authority to refund, as well as the importer's ability 
to maintain suit in court against the collector, is limited, un- 
der the statute, to the sufficiency of the protest. The ques- 
tion of the need and sufficiency of protests has been much 
dwelt upon in numerous decisions of the courts in these 
cases ; and these and other decisions involving questions 
which have arisen in the consideration of the tariff acts 
noAv constitute, as far as they go, a sure rule for the guid- 
ance of Treasury officers, as well as of officers of customs. 
The number of appeals annually made to the Secretary of 
the Treasury in these cases is about five thousand. 

39^. Besides the duty with respect to appeals in cus- 
toms cases, this division is charged with the examination 
and approval of bonds given by persons desiring to estab- 
lish private warehouses, for the storage of imported goods 
on which the duties have not been paid. Applications for 
the establishment of such warehouses also receive consid- 



•CUSTOMS DIVISION. 149 

eration by this division. These warehouses, in accordance 
with the statute, are of several classes, by reason of the use 
for which they are employed. The safe-keeping of the 
goods, a compliance with the warehousing laws, and the 
proper transaction of the business within the purpose of the 
statute creating the warehouse system, are secured by a 
bond, the penalty of which, as well as the general form, is 
prescribed by regulations of the Secretary of the Treasury. 

3®^. The Customs Division gives attention also to the 
system of bonded routes, and to the bonds required from 
common carriers to secure the safety and proper delivery 
of bonded goods intrusted to them for transportation. To 
this end, it has the designation of the common carriers 
who, under sufficient security and regulations designed to 
protect the revenue from fraud, are permitted to transport 
goods in bond from one district to another ; from one port 
in the United States, through adjacent foreign dominions, 
to another port in the United States ; and from the port 
of entry in the United States of goods destined on arrival 
for immediate transportation and exportation to Canada. ■ 
It has also the charge of the enforcement of the regula-. 
tions prescribed for carrying this system of transportation 
into effect. It is upon inquiry constantly as to whether the 
goods transported are all properly received at the port of 
destination, and is necessarily engaged frequently in inves- 
tigating cases v\'hich may arise of alleged frauds or irreg- 
ularities on the part of the designated carriers or their 
employees. 

ti9Jr. This division has consideration of cases involv- 
ing errors in invoices and entries, refund and abatement 
of duties, drawback of customs duties on articles manufac- 
tured in the United States out of imported material ; also 
consideration of all questions arising upon the construction 
of the customs laws, and the general regulations thereun- 



150 THE EXECUTIVE DEPARTMENTS. 

der, in regard to the entry, appraisal, and delivery of mer- 
chandise, and payment of duties thereon. It carries on 
coiTespondence, through the Department of State, with 
consular officers, in regard to dutiable values, invoices, &c., 
and has, indirectly, a supervision of appraisers in secm^ing 
uniformity in the valuation of dutiable merchandise at the 
various ports. It has supervision also of the seal fisheries 
in Alaska, and of such other matters in that portion of our 
territory as devolve by law upon the Secretary of the Treas- 
ury. 

39^. This division is also charged with matters relat- 
ing to the compromise, under the general powers given 
the Secretary of the Treasury by section 3469 of the Re- 
vised Statutes, of cases arising from the customs revenue 
laws. 

It aids the Secretary in Ins general supervision of the 
numerous customs disti-icts and the transactions of cus- 
toms officers ; of the organization of the clerical and offi- 
cial force at the custom-houses, the mode of transacting 
business therein, as to blanks and forms of books, reports, 
and returns to be used. In a word, it is through this 
division, to a large extent, that the immense interests of 
the country, in its sources of revenue from customs, receive 
control and guidance. 

rv. Division op Internal Revenue and Navigation. 

396. The Secretary of the Treasury relies upon this 
division of his office in all matters affecting the adminis- 
ti'ation of the navigation laws, both for foreign and domes- 
tic commerce, including those relating to the security and 
protection of passengers and of seamen on both steam and 
sailing vessels. To this division are referred all questions 
regarding the registering and licensing of the different 
classes of vessels. 



INTERNAL REVENUE AND NAVIGATION. 151 

397. Vessels of the United States entitled to privileges 
and immunities as such over foreign or undocumented 
vessels, and to carry the flag of the nation, are those only 
which have been duly registered, and continue to be wholly 
owned and commanded by citizens of the United States. 

398. Vessels so entitled to registry or license are those 
of the following classes, wholly owned by citizens of the 
United States, viz.: 

1. Those built within the United States, and which have 
not been sold to a foreign citizen or subject after being once 
documented. 

2. Those captured in war to which the United States is 
a party, by a citizen or by citizens thereof, lawfully con- 
demned as prize. 

3. Those adjudged to be forfeited for a breach of the 
laws of the United States. 

4. Those built in a foreign country, wrecked within the 
waters of the United States, purchased and repaired by cit- 
izens of the United States, at a cost equal to three-fourths 
of the cost of the vessel when repaired. 

Vessels of these several classes are prohibited a register 
by law, or the benefit thereof, if owned in whole or in part 
by a citizen of the United States who usually resides in a 
foreign country, during the continuance of such residence, 
unless such citizen is a consul of the United States, or an 
agent for or a partner of a mercantile house, consisting of 
United States citizens, carrying on Jrade within the United 
States. 

Also if so owned by a naturalized citizen of the United 
States residing for more than a year in the country from 
which he originated, or for more than two years in any 
foreign country, unless he be a consul or other public agent 
of the United States ; also if, having been recorded or reg- 
istered as a vessel of the United States pursuant to law, the 



152 THE EXECUTIVE DEPARTMENTS, 

same was licensed or authorized to sail under a foreign 
flag and the protection of a foreign government dm'ing the 
existence 'of the rebellion of 1861. 

399. Marine documents, consisting of certificates of 
registry, enrollment, and license, are issued by the collector 
of the port upon compliance with the requirements of law 
and regulations. Severe penalties — such as the forfeiture of 
the vessel, her tackle, &c., or their value — follow any false 
representations or fraudulent appliance in obtaining these 
papers. All business matters connected with the registry 
or licensing of these vessels are transacted by the collector 
of the port to which the same belong, under printed regu- 
lations and forms issued by the Secretary of the Treasury ; 
and these regulations and forms are construed, explained, 
and modified from time to time, as occasion may require, 
by the Navigation Division. 

Questions are constantly arising under tiiese regulations 
and the laws relating to these vessels, and are as constantly 
referred by the Secretary for the consideration and decision 
of that division. 

4:00. Questions also arise in the different ports, and are 
likewise there referred, regarding the entry and clearance 
of vessels, the recording of bills of sale, mortgages, and 
hypothecation of vessels. 

401. Every vessel arriving within a port of entry from 
a foreign port must, within twenty-fom* hoiirs after arrival, 
report to the chief oflSc^r of customs, and within forty-eight 
hours thereafter the master, &c., must make the entry re- 
quired by law, accompanied by a manifest of the cargo, 
in proper form and duly sworn to, and deposit the ship's 
papers. If the vessel is of the United States, the crew list 
must at the same time be exhibited, and the crew must be 
accounted for. 

403. The masters of all vessels leaving for foreign 



INTERNAL REVENUE AND NAVIGATION. 158 

ports, and with some exceptions leaving coast-wise, must 
obtain from the collector of the port a clearance, after 
first delivering a true manifest of the cargo, properly veri- 
fied and in due form, a full descriptive list of the ship's 
company, and a bond for the production of the crew, if on 
a foreign voyage or engaged in the whale fisheries. Severe 
penalties are imposed by law upon the master of any ves- 
sel leaving without obtaining the proper clearance from the 
collector. 

403. All the incidents attending entry and clearance 
of vessels, and the liability of the same or the master to 
the penalties incurred under the statute for fraud, irregu- 
larity, neglect, or avoidance, as regards a due observance 
of law, come properly before this division, in some form or 
other, for consideration. 

4:04. This division also has charge of matters in rela- 
tion to the carriage of passengers in emigrant vessels, and 
of those affecting steerage passengers, their rights, protec- 
tion, and comfort, on the great ocean steamers ; of matters 
pertaining to the American merchant marine in foreign 
ports, the care of destitute seamen in those ports, and their 
transportation home. 

In regard to this last subject, it receives reports from 
our consuls abroad of seamen discharged in foreign ports. 
For the protection of the seaman in such a case, the con- 
sul is required to demand from the master of the vessel 
three months' extra pay on account of each seaman so 
discharged, and in case of refusal to report the facts, so 
that collection may be made by the proper authorities, 
from the owners of the vessel, at the port to which she 
belongs. 

40S. This division gives its attention also to matters 
connected with the collection of tax on tonnage of vessels 
arriving in the ports of the United States, and to the re- 



154 THE EXECUTIVE DEPARTMENTS. 

fund of tonnage dues and fees exacted in excess of the 
sums required by law to be paid in particular cases. As 
regards this part of its duties, it receives reports from cus- 
toms officers of all vessels arriving in their respective ports, 
and makes a register of the same under convenient heads, 
showing the name of the vessel, her character and rig, her 
tonnage admeasurement, and the amount and time of the 
payment of tonnage dues. It gives attention to the ad- 
measurement, naming, and numbering of vessels, and to 
the carrying trade, under the peculiar benefits and restric- 
tions of the law, whether coastwise or from or to foreign 
countries. 

Jr06. This division gives its attention also to the ad- 
justment of claims for drawback of internal-revenue taxes ; 
also to other internal-revenue matters engaging the imme- 
diate attention of the Secretary of the Treasiu-y. 

407. It adjusts the compensation to be allowed to in- 
formers, both under internal-revenue and customs laws, in 
accordance with section 3463 of the Revised Statutes as 
regards the first, and with the act of June 22, 1874, (Stats. 
18, p. 186,) as regards the latter. 

408. It has charge also of the compromise of claims 
and suits, on application of parties indebted to the United 
States, for the benefit of sections 3229 and 3469 of the Re- 
vised Statutes, with the exception of those arising under 
the customs laws. 

In regard to the compromise of claims generally, the au- 
thority of the Secretary of the Treasury is restricted to — 
or, in other words, his jurisdiction is obtained only upon— 
the favorable recommendation of the United States attor- 
ney, or other attorney or agent having charge of the claim, 
and the concurrence in such recommendation of the Solic- 
itor of the Treasury. 

In cases arising under internal-revenue laws, specially 



COMPROMISES AND REMISSIONS. 155 

provided for by section 3229, the interposition of either of 
these officers is not required. When such a case is not in 
suit, the Commissioner of Internal Revenue may compro- 
mise, with the consent of the Secretary of the Treasury 
alone ; but after suit the consent of the Secretary must be 
joined with the recommendation of the Attorney-Greneral. 

According to an opinion of the Attorney-Greneral, a case 
of this character, after judgment, becomes subject to the 
general power of compromise given by section 3469, re- 
quu-ing for its exercise the concurrence of the United States 
attorney, the Solicitor of the Treasury, and the Secretary 
of the Treasury. 

4:09. This division also gives direction to the authority 
of the Secretary under law to remit fines, penalties, and 
forfeitures incurred under laws relating to steam vessels ; 
also those incurred for violation of the customs or naviga- 
tion laws, or laws imposing duties or taxes. (R. S., §§ 5292, 
5294 ; act June 22, 1874, Stats. 18, p. 189.) 

410. In the latter case the statutes provide that the 
petitioner, if the value of the merchandise or vessel seized 
or subject to seizure is over one thousand dollars in value, 
shall present his petition to the judge of the district where- 
in the alleged violation occurred, or in which the property 
is situated, setting forth the facts and praying for relief; 
whereupon the judge is directed to inquire in a summary 
manner into the circumstances of the case, giving due no- 
tice to the United States attorney and the collector of the 
port. The facts appearing on such inquiry are required to 
be stated and annexed to the petition, and, together with 
a certified copy of the evidence, to be transmitted to the 
Secretary of the Treasm-y, who has power, upon such state- 
ment and evidence, to remit the fine, penalty, or forfeit- 
ure, or remove the disability, if in his opinion the same was 
incurred without willful negligence or intention of fraud in 



156 THE EXECUTIVE DEPARTMENTS. 

the person incurring the same, and to direct the prosecu- 
tion to cease, if any, on such terms and conditions as he 
may deem just. In cases where the fine or forfeiture has 
been incurred under laws for imposing or collecting duties 
or taxes, or relating to registering, recording, enrolling, or 
licensing vessels, and does not exceed fifty dollars, or un- 
der any revenue law and the amount does not exceed one 
'thousand dollars, or under any law relating to steam ves- 
sels, the Secretary may ascertain the facts upon any appli- 
cation for remission, &c., in such manner as he may deem 
proper. 

If he is satisfied of the absence of willful negligence or 
of intention of fraud, according to the terms of the statute, 
his decision is embodied in an instrument, under seal of his 
department, known as a " warrant of remission." Such 
warrant declares the remission of the fine or forfeiture, and 
the terms and conditions upon which it is to take effect. 
If a proceeding is pending in court for the enforcement of 
the forfeiture or penalty, the customary routine has been 
to transmit the warrant to the Solicitor of the Treasury, 
who sends it to the proper United States attorney, with in- 
structions that it may be duly filed in court, and may oper- 
ate to release the party from liis liability upon a compliance 
with its conditions. 

4:11. This division also considers such internal-revenue 
matters as properly come before the Secretary of the 
Treasm'y. Among these are the compromise of internal- 
revenue cases, already referred to ; the refund of taxes erro- 
neously or illegally assessed ; the business relating to lands 
sold and disposed of under the direct -tax law; the with- 
drawal of alcohol or sphits from bond free of tax for the 
use of scientific institutions, according to the provision of 
section 3297 of the Revised Statutes. 



LOANS AND CURKENCY. 157 



V. Loan and Currency Division. 

41S. This division has supervision of the bonded debt 
of the United States. It issues all orders for engraving, 
printing, and numbering the Government bonds, and re- 
ceives, seals, and makes a correct serial record of them 
before they are issued by the department. No original 
bond goes out without the examination, sanction, and order 
of this division, and, likewise, without such sanction no 
registered bond received on a transfer passes from the 
control of the Treasury Department. The bonds outstand- 
ing and authorized are known by different designations or 
titles, to distinguish one from another, and a separate rec- 
ord of and account with each description of the loan is kept 
in this division. 

413. The number of loans so designated and outstand- 
ing, including those current, in whole or in part, as well as 
those which have matured, is as follows : 

Twelve bearing interest in coin. 

Two bearing interest in lawful pioney. 

Twenty-two which have matured, and on which interest 
has ceased. 

Six made up of non-interest currency notes and certifi- 
cates of deposit. 

One of the two loans bearing interest in lawful money is 
composed of the Pacific railway bonds, issued to the six 
Pacific railway companies, in diflTerent proportions, for use 
in the construction of the roads, as provided by the acts of 
July 1, 1862, and July 2, 1864. The United States is bound 
absolutely for the payment of these bonds. This liability 
is secured, however, by a second mortgage on the road, 
property, and equipments of the several companies. 

414. The only bonds now being issued by the United 
States are those of the funded loan of 1907, authorized by 



158 THE EXECUTIVE DEPARTMENTS, 

the act of July 14, 1870, bearing interest at four per centum. 
Subscriptions to that loan are now being received. Still an- 
other loan is authorized, at four and a half per centum, by 
that act, to the limit of three hundred millions of dollars. 
Bonds of this last-named loan have been issued to Janu- 
ary 1, 1879, aggregating two hundred and fifty millions of 
dollars. Of the first-named loan, authorized at four per 
cent., limited by the act to one thousand millions, there 
had been issued to the date aforesaid bonds aggregating 
three hundred and thirty million seven hundred thousand 
dollars. 

415. The issue of any of these bonds, however, does 
not increase the national debt ; for the law authorizing 
them specifically provides that their proceeds shall be ap- 
plied to the redemption of any of the bonds outstanding 
known as five-twenty bonds, at their par value, or that any 
of the new issue may be exchanged for the five-twenties, 
par for par, and for no other purpose. The purpose of the 
law is simply to fund, as far as it can be done, a large por- 
tion of the outstanding ,debt, bearing interest at six per 
cent., into a loan at a smaller rate of interest. 

The resumption act of January 14, 1875, also provides 
that the Secretary of the Treasury may sell either of these 
descriptions of bonds, and use the proceeds for the purposes 
of resumption of specie payments. 

41®. By the provisions of the act referred to of 1870, 
the Secretary of the Treasury, when he is prepared to pay 
or cancel any amount of these five-twenty bonds, is required 
to give a public notice, and therein to indicate the particu- 
lar bonds to be paid or cancelled by class, date, and num- 
ber, in the order of their numbers and issues, beginning 
with the first numbered and issued. In three months after 
the date of such public notice the interest on the bonds so 
advertised is to cease. By a subsequent act of January 25, 



LOAN AND CURRENCY DIVISION. 159 

1879, interest may be allowed on the redeemed bonds for 
this period when the same are exchanged for the four per 
cents. 

417. These notices and calls are prepared and publish- 
ed by the Loan Division. The business connected with the 
issue of the new bonds, and with the receipt and cancella- 
tion of the old ones thus paid, redeemed, and exchanged, 
is also transacted in that division. There have been, 
up to and including the 4th of March, 1879, ninety-one 
calls for these old bonds. The call made at that date was 
for bonds aggregating in amount |10,000,000. The bonds 
embraced in the forty-sixth call constituted the residue of 
those issued in May and November, 1865, under the act of 
March 3, 1865. The forty - seventh call, therefore, com- 
menced with the bonds authorized by the same act, but 
commercially known as " consols " of 1865, which are pay- 
able after July 1, 1870, at the option of the Grovernment. 

The bonds thus called in commence with the earliest in 
date of five-twenties, and proceed in their numerical order, 
both as to the registered and coupon. 

The following statement will explain in detail the entire 
bonded as well as cun-ency debt of the United States, with 
reference to the titles of the several loans, the authorizing 
acts of Congress, and the amount originally issued under 
each description : ' 



160 



THE EXECUTIVE DEPARTMENTS. 



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LOAN AND CURRENCY DIVISION. 163 

418. Tliis division has charge of the details of negoti- 
ating United States interest-bearing securities ; of the prep- 
aration of orders for engraving and printing United States 
bonds ; of the counting, cancellation, and record of bonds 
received for redemption, or for exchange for registered 
bonds ; of the preparation of vouchers for the issue of 
registered bonds ; of the examination and record of trans- 
fers of registered bonds. 

4:19. This division receives notice of caveats filed against 
United States securities alleged to have been destroyed, lost, 
or stolen, and in connection therewith procures evidence 
•for the courts and the law officer of the department, and 
in cases of reissue secures the requu'ed indemnity for the 
Government. By provision of the statutes, the Secretary 
of the Treasury, upon being satisfied by sufficient evidence 
of the destruction or defacement of an interest-bearing 
bond, identified by number and description, without bad 
faith on the part of the owner, or of the loss or destruction 
of any registered bond, so that the same is not held by any 
person, may issue, under proper restrictions, a duplicate, 
upon receiving a sufficient indemnity bond, with two sure- 
ties, securing the United States against any claim for own- 
ership in such lost or destroyed bond. Upon such loss or 
destruction being discovered, notice, byway of caveat, should 
be filed with the Secretary of the Treasury, giving full de- 
scription of the lost or destroyed bond, together with full 
and ample proof, by affidavit or otherwise, of the loss or 
destruction. This proof is considered in this division, and 
is subject to the approval of the First Comptroller of the 
Treasury. If it is concluded to issue a duplicate, the in- 
demnity bond before referred to is prepared for the execu- 
tion of the party concerned and his sureties. Without this 
indemnity, the Secretary cannot issue a duplicate of the 
bond shown to have been lost, defaced, or destroyed. 



164 THE EXECUTIVE DEPARTMENTS, 

4:S®. This division makes a record also of the issues of 
gold and currency certificates, and of their cancellation 
upon redemption ; also of the receipt, counting, cancella- 
tion, and destruction of redeemed District of Columbia 
securities. 

4:^1. This division has supervision of the counting, can- 
cellation, record, and destruction of all redeemed and mu- 
tilated United States notes and fractional currency ; also 
of internal-revenue stamps redeemed, or those mutilated in 
printing. This part of its duties formerly devolved upon 
a distinct division, called the Currency Division, which, at 
a recent period, was consolidated with the Loan Division* 
These United States and fractional notes are received first 
by the Treasurer of the United States, in whose office they 
are put into packages, after a careful count, and cut in 
half. Of the legal-tender and other notes the lower halves, 
and of the fractional currency the left-hand halves, are sent 
to this division for verification of the count ; the remaining 
halves to the corresponding divisions of the Register's office. 
They, therefore, undergo three separate counts, each count 
and record of the same being a well-devised check upon 
any possible scheme of fraud: 

4:33. This division has charge also of the distinctive 
paper for United States notes, bonds, and currency, em- 
bracing its receipt from the superintendent at the manu- 
factory ; its issue on proper requisitions ; the keeping of 
accounts thereof with the superintendent at the manufac- 
tory, with the Bureau of Engi-aving and Printing, with the 
various bank-note companies, with the Comptroller of the 
Currency, with the Treasurer of the United States, and with 
the Register of the Treasury ; also of the keeping of a sim- 
ilar account of all paper used for internal-revenue stamps, 
from the time of its receipt by the superintendent at the 



THE REVENUE MARINE SERVICE, 165 

manufactory until its delivery to the Commissioner of In- 
ternal Revenue in stamps. 

VI. The Division of the Kevenue Marine. 

4^3. In order the more efficiently to prevent smug- 
gling, and to aid the customs officers in the collection of 
the revenue, the law has placed under the control of the 
Secretary of the Treasury a fleet of armed vessels, officered, 
manned, and equipped. These vessels guard the coast, the 
inlets, and the rivers along the sea-board ; they are stationed 
in the harbors of our larger ports, and are ready at all times 
for pm'suit, for the purpose of overhauling or boarding sus- 
picious craft and incoming vessels, and for general purposes 
of search and observation. 

4134. The duties of the Secretary of the Treasury, in 
regard to these vessels and their employment, are adminis- 
tered through this division. These include the manage- 
ment of the service ; the supervision of the building and 
equipment of the vessels ; the determination of the class 
and kind of vessel ; the size, rig, &c,, of the same ; the 
drawing of specifications for hulls, spars, rigging, and ma- 
chinery ; the advertisement of proposals to build ; the ex- 
amination of proposals when made ; the selection of the 
lowest bidder, or the party with whom to enter into con- 
tract; the making of contracts for construction; the in- 
spection and superintendence of the work as it may pro- 
gress ; the selection of the necessary armament, equipment, 
and stores of the vessels ; and the examination and certifica- 
tion of all accounts arising from these operations, prelim- 
inary to then' proper adjustment by the accounting officers. 

4S5. This division also determines upon the repair, 
purchase, and sale of revenue vessels, and prepares the 
papers connected therewith ; also upon the designation of 
the vessels in the service to their respective stations of 



166 THE EXECUTIVE DEPARTMENTS. 

duty, and the defining of the cruising-ground of each ; also 
upon the assignment of the officers to duty, upon the pur- 
chase of supplies, the regulation of the crew, upon the 
wages to be paid, and upon the complement of men for 
each vessel. This division also examines and certifies the 
accounts of the vessel, the pay-rolls and accounts of dis- 
bui'sements made by the collectors of customs, and of the 
accounts of the officers. It also examines and settles 
claims against the revenue-cutter service for damages by 
collision, for wharfage, tonnage, &c. 

4SII. This division thus directs the management and 
maintenance of an armed fleet of vessels, 36 in number, 
employing 203 officers and about 800 men. 

The officers designated by the statutes, for each vessel, 
are one captain, one first, one second, and one third lieu- 
tenant ; and for each steam vessel, in addition, one engi- 
neer and an assistant engineer ; but the Secretary is left to 
his own discretion as to a modification of this number, and 
as to the number of petty officers and men to employ. 

4:^7. The Revenue Marine Division is charged also 
with all matters relating to the United States coast survey 
coming before the Secretary, as well as matters relating to 
weights and measures, upon which the Secretary is required 
by law to act ; also those pertaining to the light-house es- 
tablishment. 

VII. Division of Appointments. 

438. This division has supervision of all matters relat- 
ing to the appointment, removal, or suspension of all offi- 
cers, clerks, messengers, &c., under the control of the 
Treasury Department ; including the examination of appli- 
cations and recommendations for appointment or employ- 
ment, and the preparation of commissions for appointees ; 
the examination and investigation of all complaints and 



APPOMTMENTS, STATIONERY, PRINTING. 167 

charges against officials or employees, except when such 
investigation is otherwise specially directed. 

4:29. It is charged with the preparation of reports re- 
quired liy law to be laid before Congi-ess by the Secretary 
of the Treasury, relative to the employment and compen- 
sation of persons in various branches of the public service, 
and Avith the preparation and publication of the "United 
States Treasury Kegister." 

4:S®. It is also charged with the verification of all pay- 
rolls of the department ; with the inspection of the accounts 
of steamboat inspectors and internal-revenue gangers ; and 
the examination of all estimates for salaries and compen- 
sation of officers and employees. 

4LS1. Also with the keeping of accounts of miscella- 
neous expenditures from the appropriation for the collec- 
tion of the revenue fro'm customs. 

4S^. Also with the keeping of the account of absence 
from duty of employees in the several bureaus and offices 
of the department, and the consideration of requests for 
leave of absence. 

VIII. Division op Stationery, Printing, and Blanks. 

4:33. This division is charged with the purchase and 
supply of stationery, blanks, and blank books for the depart- 
ment, sub-treasuries, depositaries, custom-houses, revenue 
vessels, life-saving stations, marine hospitals, light-houses, 
and internal-revenue offices ; and with the supervision of 
the printing, binding, lithographing, and engraving for the 
department, except United States bonds and notes. United 
States currency, national - bank notes, and internal-revenue 
stamps ; also with the arrangement for publication and the 
indexing of the several reports and tables comprising the 
finance report. 

434. Also with the superintendence of the advertising 



168 THE EXECUTIVE DEPARTMENTS. 

of the department ; the examination and reference to the 
proper officers of the accounts for such advertising ; and 
the subscription for newspapers and periodicals. 

^SS. It is charged also with the preparation and deliv- 
ery to disbursing officers of the Government of all disburs- 
ing checks used by them, except pension checks ; the cus- 
tody and distribution of official postage stamjjs for the 
department ; the custody and distribution of cigar stamps 
to officers of the customs ; the examination of the accounts 
of those officers to see that such stamps are properly ac- 
counted for ; and, generally, with all business connected 
with the foregoing. 

IX. Division op Special Agents. 

436. This division is charged with the assignment and 
detail of special agents, and the e^famination of their ac- 
counts for compensation and travelling expenses, and the 
examination and reference of their reports ; also with the 
following enumeration of duties : 

4z^7. The supervision and enforcement of the regula- 
tions for the prevention of smuggling and frauds on the 
customs revenue. 

4LS8. The supervision over the customs districts, and 
over the acts of customs officers and their books, papers, 
and records, with a view of securing uniformity in their 
methods of transacting business. 

4:3f). The supervision of the transportation of merchan- 
dise in bond, including the examination of the reports of 
collectors of customs at ports of shi]Dmentfand of arrival; 
and the investigation of casas arising from alleged irregu- 
larities in connection with such transportation. 

440. The examination and approval of bonds for cus- 
toms warehouses and bonded routes, and the enforcement 
of the laws and regulations governing the trade with Mexico 



THE SECKET SERVICE. 169 

and Canada, so far as relates to the establishment of bonded 
routes and mode of transportation. 

X. The Secret Service Division. 

441. This division is under the charge of an officer 
designated by the Secretary of the Treasury as Chief of the 
Secret Service. The division itself, as well as the chief, is 
the creature of regulation of the department, the authority 
for its establishment being implied from the act of Con- 
gress appropriating for the current fiscal year a sum of 
money for the " expenses in detecting and bringing to trial 
and punishment persons engaged in counterfeiting Treas- 
ury notes, bonds, national-bank notes, and other securities 
of the United States, and the coinage thereof, and for de- 
tecting other frauds upon the Grovernment, to be disbursed 
under the direction of the Secretary of the Treasury." 

44S. The division thus established, although connected 
with the Treasury Department, and immediately with the 
Secretary's office, has been placed by the Secretary under 
the general direction of the Solicitor of the Treasury. 

443. The principal duties of the chief and his subordi- 
nates are to detect and to bring to trial persons engaged in 
counterfeiting the coin, currency, and securities of the 
United States, and those engaged in passing or dealing in 
the same ; but they are also engaged in the detection of 
other frauds on the Grovernment. 

This division, as well as the preceding and the one named 
immediately hereafter, has no specific authority of law as 
an organization of the Secretary's office, and is not presided 
over, as in the case of the other divisions, by a chief whose 
appointment as such is provided for. The designation of 
the division and the detail of the head thereof, as well as 
its organization, spring from the general authority of the 
Secretary to prescribe rules for the government of his de- 



170 THE EXECUTIVE DEPARTMENTS. 

partment and for the distribution of business therein. (K. 

S„ § 161.) 

XI. Division op Captured and Abandoned Pkoperty. 

This division grew originally out of the administration 
by the Secretary of the Treasury of the acts of Congress 
restricting and regulating commercial intercourse ^vith parts 
of the country the inhabitants of which were, or were de- 
clared to be, in a state of insurrection. Under these laws, 
trade regulations had to be established to meet the exi- 
gencies existing at the time of their enactment, arising out 
of the then existing rebellion of the year 1861 and subse- 
quent years ; captured and abandoned property had to be 
taken care of and accounted for ; permits to trade were 
required to be issued within the terms of the laws ; the 
purchase and disposition of the products of insurrection- 
ary sections of the country had to be provided for under 
special laws applicable ; and the vast business, intricate 
and delicate to the greatest degree, had to be taken care 
of under the general supervision of the Secretary of the 
Treasury. This involved the appointment and supervis- 
ion of general and special agents, having special territorial 
jurisdiction, whose duties required the issue of permits ; the 
regulation, under instructions from head-quarters, of trade ; 
the seizure or receipt of property captured by the army or 
found abandoned ; the safe-keeping and transportation of 
the same ; its sale or other disposition ; the rendition of 
proper accounts of the same or of its proceeds, and the 
decision of questions arising out of ownership, or contro- 
versies between claimants. In the administration of this 
business there has been a vast accumulation of papers, cor- 
respondence, and records, all of which are now in charge 
of the present Division of Captured and Abandoned Prop- 
erty, in the office of the Secretary of the Treasury. It is 



CAPTURED AND ABANDONED PROPERTY. 171 

the duty of this division to preserve these files and records 
in a methodical manner, and to furnish information there- 
from as it may be required by Congress, the Secretary of the 
Treasury, the Attorney-Greneral, the Court of Claims, Claim 
Commissions, or to meet any other legal and proper deinand. 
Considerable labor is required in the examination of the rec- 
ords pertaining to the seizure, detention, and sale of cotton 
by the United States, through its agents, during the war of 
the rebellion and subsequently ; which examination and the 
information to be obtained are required by the Court of 
Claims, by rules issued upon the head of the department, to 
answer pending cases brought by claimants against the 
United States in that tribunal. 

This division has referred to it, for adjudication, claims 
made under the fifth section of the act of May 18, 1872, 
(Stats. 17, p. 134,) by lawful owners or their legal represent- 
atives, of cotton seized after the 30th of June, 1865, by 
the agents of the Grovernment, unlawfully and in violation 
of instructions, the net proceeds of which were actually 
paid into the Treasury of the United States. The opera- 
tion of this section is limited, by its provisions, to claims 
filed in the Treasury Department within six months after 
the passage of the act. Although no claims are now filed 
or received under this provision, yet there are numerous 
claims yet unadjudicated, involving continuous and labo- 
rious employment of the head of this division and his as- 
sistants. 

This division also examines and refers for payment final 
judgments of the Court of Claims in favor of claimants, it 
being provided, by section 1089 of the Kevised Statutes, 
that such judgments shall be paid out of any general ap- 
propriation made by law for the satisfaction of private 
claims, on presentation to the Secretary of the Treasury of 
a copy of such judgment, properly certified by the clei'k of 



172 THE EXECUTIVE DEPARTMENTS. 

the court and signed by the presiding judge. These claims 
or judgments are payable out of appropriations made by 
Congress annually, with the exception of those arising out 
of " captured and abandoned property." These last are 
payable only out of the proceeds of such property covered 
in the Treasury, and are provided for by what are known 
as the permanent appropriations, according to section 3689 
of the Revised Statutes. 

This division also determines questions of set-off against 
such judgments, of debts due the United States, as provided 
by the act of March 3, 1875. (Stats. 18, p. 481.) That act 
provides that when any final judgment recovered against 
the United States, or other claim allowed by legal author- 
ity, shall be presented to the Secretary of the Treasury for 
payment, and the plaintiff or claimant shall be indebted 
to the United States, it shall be that officer's duty to with- 
hold payment of an amount of such judgment or claim 
equal to the amount due the United States. But if the 
plaintiff or claimant denies his indebtedness or refuses to 
consent to the set-off, the Secretary is required to withhold 
payment of the amount, and an additional sum to cover 
charges and costs, and to cause legal proceedings to be im- 
mediately commenced, and to cause the same to be prose- 
cuted to final judgment with all reasonable dispatch. If 
judgment in such action shall be against the United States, 
or the amount recovered shall be less than that withheld, 
the balance must be paid over to the plaintiff or claimant, 
with six per cent, interest from the time it has been with- 
held from him. 

• This division gives its attention also to business growing 
out of the joint resolution of Congress approved June 21, 
1870, (Stats. 16, p. 380,) which authorizes the Secretary of 
the Treasury to make contract and provision for the pres- 
ervation, sale, or collection of any property, or the pro- 



THE DISBURSING CLERKS. 173 

ceeds thereof, which may have been wrecked, abandoned, 
or become derelict, being within the jurisdiction of the 
United States, and which ought to come to the United 
States, or for any moneys, dues, and other interests formerly 
in the possession of or due to the so-called Confederate 
States or their agents, withheld or retained by any person, 
corporation, or municipality whatever. In contracts which 
the Secretary may so make, he is authorized to allow such 
compensation to any person giving information thereof, or 
who shall actually preserve, collect, surrender, or pay over 
such moneys, dues, &c., as he may deem just and reason- 
able, all such compensation and the charges and expenses 
to be paid only from moneys realized from the property 
collected under the specific agreement. 

XII. Disbursing Clerk. 

444. Attached to the office of the Secretary of the 
Treasury also are two disbursing clerks, who hold positions 
substantially analogous to those held by heads of divisions. 
Their respective duties are distributed as foljows : 

One is charged with the payment of salaries and com- 
pensation of the officers and employees in the following- 
named offices : 

Office of the Secretary of the Treasury. 

Office of the Second Auditor. 

Office of the Supervising Architect. 

Office of the Supervising Surgeon - Gleneral of Marine 
Hospitals. 

Office of the Supervising Inspector - Greneral of Steam 
Vessels. 

Division of Loans in the office of the First Auditor. 

Division of Loans in the office of the Treasurer. 

The payment of the salaries and compensation of tempo- 
rary clerks in the department. 



174 THE EXECUTIVE DEPARTMENTS. 

Salaries and compensation of special agents. 

Salaries and compensation of custodians and janitors of 
all public buildings under the control of the Treasury De- 
partment. 

Salaries and compensation of all inspectors of steam- 
boats. 

Also, the disbursement, upon the order of the Secretary 
of the Treasury, of such moneys as may be placed in his. 
hands from the following aijpropriations, together with the 
keeping and rendering of the necessary accounts connected 
therewith : 

Expenses of collecting the revenue from customs. 

Expenses of the revenue-cutter service. 

Life-saving service, contingent expenses. 

Establishment of new life-saving stations. 

Vaults, safes, and locks for public buildings. 

Plans for public buildings. 

Contingent expenses of Independent Treasury. 

Contingent expenses of Treasury Department (eleven 
appropriations). 

Various appropriations for the erection and repairs of 
public buildings under the control of the Treasury Depart- 
ment throughout the country. 

Also, all other moneys from other appropriations that 
may be from time to time placed in his charge by the Sec- 
retary. 

Xlir. Disbursing Clerk. 

44^. The payment of the salaries and compensation of 
the officers and employees in the following-named offices is 
assigned to the other disbursing clerk, viz.: 

Offices of the First and Second Comptrollers. 

Offices of the First, Third, Fourth, and Fifth Auditors. 

Office of the Treasurer. 



THE DISBURSING CLERKS. 175 

Office of the Comptroller of the Currency. 

Office of the Commissioner of Customs. 

Office of the Commissioner of Internal Kevenue. 

Office of the Light-house Board. 

Office of the Director of the Mint. 

Bureau of Statistics. 

Also, the disbursement, upon the order of the Secretary 
of the Treasury, of such moneys as may be placed in his 
hands from the following appropriations, together with the 
keeping and rendering of the necessary accounts connected 
therewith : 

Eefunding the national debt. 

Services and expenses of Southern Claims Commission. 

Inquiry into the causes of steam-boiler explosions. 

Treasury building, Washington, D. C. 

Propagation of and inquiry respecting food-fishes. 

Illustrations of report respecting food-fishes. 

Kepairs and preservation of public buildings. 

Furniture and repairs of same. 

Fuel, lights, and water for same. 

Heating and hoisting apparatus for same. 

Assessing and collecting internal revenue. 

Punishment for violation of internal-revenue laws. 

Salaries and expenses of supervisors and subordinate 
officers of internal revenue. 

Stamps, paper, and dies. 

Salaries of Bureau of Engraving and Printing. 

Labor and expenses of engraving and printing. 

Transportation of United States securities. 

Incidental expenses of national currency, office of the 
Treasurer of United States. 

Also, all other moneys from other appropriations that 
may be from time to time placed in his charge by the Sec- 
retary. 



176 THE EXECUTIVE DEPARTMENTS. 



XIV. The Light-house Board. 

440. The Light-house Board, which by law is attached 
to the office of the Secretary of the Treasury, is composed, 
according to the statutes, of two officers of the navy of 
high rank, two officers of the corps of engineers of the 
army, and two civilians of high scientific attainments, to- 
gether with an officer of the navy and an officer of engi' 
neers of the army as secretaries, all of whom are appointed 
by the President of the United States. The Secretary of 
the Treasury is made president of the board ex officio. (E.. 
S., § 4653, 4654.) 

447. The board is required to elect by ballot one of 
its number as chairman, whose duty it is to preside at 
meetings in the absence of the president, and to perform 
such acts as the rules of the board may prescribe. (E,. S-, 
§ 4655.) 

448. The board is required to meet on the first Mon- 
days in March, June, September, and December, but it 
may be convened oftenerby the Secretary of the Treas- 
ury ; and it may adopt such regulations for the govern- 
ment of its meetings as it may judge expedient. (R. S., §§ 
4656, 4657.) 

449. Under the superintendence of the Secretary of 
the Treasury, the board is required to discharge all admin- 
istrative duties relating to the construction, illumination, 
inspection, and superintendence of light-houses, light-ves- 
sels, beacons, buoys, sea-marks, and their appendages, em- 
bracing the security of foundations of works already exist- 
ing, the purchasing of illuminating and other apparatus, 
supplies and materials of all kinds for building, and for 
rebuilding, when necessary, and the keeping in good repair 
the light-houses, light-vessels, beacons, and buoys of the 
United States. It is required also to take charge and cus- 



THE LIGHT-HOUSE BOARD, 177 

tody of all the archives, books, documents, drawings, mod- 
els, returns, apparatus, and other things appertaining to 
the light-house establishment. (R. S., § 4658.) 

4:iS0. It is required to furnish, upon the requisition of 
the Secretary of the Treasury, all the estimates of expense 
which the several branches of the light-house service may 
require, and such other information as may be needed to 
be laid before Congress at the commencement of each 
session. (R. S., § 4659.) 

JrSl. The board is authorized, when an appropriation 
has been made for a new light-house the site of which 
does not belong to the United States, to purchase the nec- 
essary land from such appropriation ; and no structure is 
to be erected on any site until cession of jurisdiction over 
the land has been made to the United States. (R. S., §§ 
4660, 4861.) 

4:0^. The board is required to cause to be prepared by 
its engineer secretary, or by such officer of engineers of 
the army as may be detailed for the purpose, all plans, 
drawings, specifications, and estimates of costs of all illum- 
inating and other apparatus, and also for the construction 
and repairs of towers, buildings, &c., connected with the 
light-house establishment ; and no bid or contract can prop- 
erly be accepted or entered into, except upon the decision 
of the board, at a regular or special meeting, and through 
its properly authorized officers. (R. S., § 4665.) 

4:5B, All materials for construction and repairs of light- 
houses, &c., are required to be procured by public con- 
tracts, under regulations to be prescribed by the board. 
(R. S., § 4666.) 

4:54. The board is required to arrange the Atlantic, 

Gulf, Pacific, and lake coasts of the United States into 

light-house districts, not exceeding twelve in number ; and 

an officer of the army or navy is required to be assigned 

12 



178 THE EXECUTIVE DEPARTMENTS. 

to each district as a light-house inspector, subject to the 
orders of the board. (R. S., §§ 4670, 4671.) 

4:55. Upon the recommendation of the board, the Sec- 
retary of the Treasury may discontinue from time to time 
such lights as may from any cause become useless or un- 
necessary, and, on like recommendation, he may reestablish 
any lights which have been thus discontinued whenever hes 
believes such reestablishment to be required by public con- 
venience or the necessities of trade or commerce. (R. S., 
§ 4674.) 

45@. It is made the duty of the Light-house Board to 
mark all pier-heads belonging to the United States, situated 
on the northern and northwestern lakes, whenever the board 
is duly notified by the department charged with the con- 
struction or repair of pier-heads that the construction or 
repair of any such pier-heads has been completed. '(R. S., 
§ 4677.) It is also authorized, when deemed necessary, to 
place a light-vessel or other suitable warning of danger on 
or over any wreck or temporary obstruction to the entrance 
of any harbor, or in the channel or fair-way of any bay of 
sound. (R. S., § 4676.) 

45 T. The clerical business required to be ti'ansacted 
by the Light -house Board is under the supervision of a 
Chief Clerk. The law provides for a limited number of 
clerks of the several classes, and a larger number of clerksy' 
copyists, and draughtsmen are detailed from the office of 
the Secretary of the Treasury, according to the character 
and amount of the work required to be performed. 

XV. Bureau of the Mint. 

458. It is provided by law that there shall be in the 
Treasury Department a Bureau of the Mint, embracing in 
its organization and under its control all United States 
.mints for the manufacture of coin, and all assay offices for 



BUKEAU OF THE MINT. 179 

the assay, parting, and refining of metal and bullion, and 
the stamping of the bars thereof previous to the coinage of 
the same. 

4:59. The different mints so under the direction of this 
bureau are those at Philadelphia, San Francisco, Denver, 
New Orleans, and Carson City. 

46®. The different assay offices are those at New York, 
Boise City, and at Charlotte, North Carolina. 

4:61. The ofiScers of each mint are a superintendent, an 
assayer, a melter, a refiner, a coiner, and for the mint at 
Philadelphia an engraver, in addition. 

4:6^. The officers of the assay oflices are an assayer and 
a melter, and at the assay office at New York, in addition, 
a- superintendent and a refiner. 

465. The chief officer of this Bureau of the Mint is the 
Director of the Mint, who is under the general direction of 
the Secretary of Treasury. He receives his appointment 
from the President, with the advice and consent of the 
Senate. (R. S., § 343.) 

464. He is charged with the general supervision of all 
mints and assay offices, and is required to make an annual 
report to the Secretary of the Treasury at the close of each 
fiscal year, and from time to time such additional reports, 
setting forth the operations and conditions of these institu- 
tions, as the Secretary may need ; also to lay before that 
officer annual estimates for then- support. (R. S.j § 345.) 

46^. He is empoweredj with the approbation of the 
Secretary of the Treasury, to determine the annual salaries 
of the assistants and clerks of the several mints, and his 
approval is required of the wages allowed and paid by the 
superintendents. (R. S., § 3499.) 

466. He is empowered, with the approvalof the Secre- 
tary, to engage temporarily, for the purpose of preparing 
the devices, models, moulds, and matrices or original dies 



i>^ 



180 THE EXECUTIVE DEPAKTMENTS. 

for the same, the services of one or more artists distinguish- 
ed in their respective departments of art, (R. S., § 3510.) 

46'^. He may from time to time establish the vahiation 
at which silver bullion contained in gold deposits and sep- 
arated therefrom may be paid for in silver coin. (R. S., § 
3520.) 

468. The Director of the Mint, with the approval of the * 
.Secretary of the Treasury, is required to fix from time to 
time the charges for converting standard silver into trade 
dollars ; for melting and refining, when bullion is below 
standard ; for toughening, when metals are contained in it 
which render it unfit for coinage ; for copper used for al- 
loy, when the bullion is above standard, ; for separating the 
gold and silver, when these metals exist together in the bul- 
lion ; and for the preparation of bars, so as to equal, but 
not exceed, in the judgment of those officers, the actual 
average cost to each mint and assay office of the material, 
labor, wastage, and use of machinery employed in each of 
these cases. (R. S., § 3524.) 

4©!?. Under general regulations of the Director of the 
Mint, approved by the Secretary of the Treasury, silver 
coins other than trade dollars may be transmitted in parcels 
from time to time to the Assistant Treasm-ers, depositaries, 
and other officers of the United States. (R. S., § 3527.) 

4*^®. The minor coins may, at the discretion of the 
Director of the Mint, be delivered in any of the principal 
cities and towns of the United States at the cost of the 
mint. (R. S., § 3529.) 

XVI. The Construction Branch of the Treasury. 
The Supervising Architect. 

4:71. This is practically a branch of the office of the 
Secretary of the Treasury. It is so recognized in the act 
of 1875 reorganizing the Treasury Department, and is there 



ENGRAVING AND PRINTING. 181 

given a distinctive organization, with the Supervising Archi- 
tect at its head. 

^72, In this office are prepared the plans, specifications, 
and estimates for the construction or repair of such public 
buildings as are by law placed under the control of the 
Treasury Department. In this labor the Supervising Archi- 
tect has the assistance of a corps of skilled draughtsmen 
and computers. Plans for the construction of new build- 
ings, together with specifications and detailed estimates, 
are required to be made by that officer, and to receive the 
approval of the Secretary of the Treasury, the Secretary 
of the Interior, and the Postmaster-General, before any 
money can be legally expended thereon. 

4:73. The Supervising Architect, under dhection of the 
Secretary of the Treasury, advertises for proposals for ma- 
terials and workmanship for buildings under construction 
and repair, and prepares contracts and supervises the work 
in progress, whether under contract or otherwise. In his 
office all accounts connected with such work are examined 
preliminary to adjustment by the proper accounting offi- 
cer of the Treasury. That officer also attends to the rent- 
ing or leasing of buildings or parts of buildings required 
for the use of customs officers in the several collection dis- 
tricts ; also to the repairs or alterations in such buildings ■ 
necessary to fit them for official use ; and in general super- 
vises the transaction of all business pertaining to the loca- 
tion, construction, and repair of buildings under the control 
of the Treasury Department. 

XVII. Bureau of Engraving and Printing. 

4:74, This bureau grew out of the necessity for the 
issue of paper currency to meet the demands on the Grov- 
ernment in the early part of the war of the rebellion. At 
first contracts were made with the bank-note companies of 



182 THE EXECUTIVE DEPARTMENTS. 

If ew York for the printing and supply of this currency, and 
by the terms of those contracts the notes were delivered to 
the Treasury Department at Washington in sheets. Here 
they were required to be signed for the Treasurer and 
Eegister, which was done tln-ough a detail of clerks from 
the different bureaus of the department. The notes also 
required clipping and separating, which were done at first 
by shears, in the hands of a similar detail of clerks who 
could be spared from their ordinary business. Subse- 
quently women were employed for the purpose ; but the 
work grew to such a magnitude, by reason of the great 
demand for the circulation of the notes, that mechanical 
means were found necessary. This, however, was the origin 
of the employment of women in the departments. From 
this their employment extended to copying, and by degi*ees 
to even a higher grade of clerical work. The preparation 
and operation of machines for clipping and separating the 
notes gave rise likewise to a division of labor, connected 
with the office of the Secretary of the Treasury, which was 
the nucleus of the present Bureau of Engraving and Print- 
ing. This division grew by degrees until the officer at the 
head of the same, who proved to be of great mechanical 
skill as well as an able organizer, conceived the idea of 
. engraving and printing the bonds of the Grovernment at 
the Treasury Department. This enterprise, after obtaining 
the reluctant consent of Mr. Chase, then Secretary of the 
Treasury, was accordingly commenced with the third series 
of five-twenty bonds, he having been convinced that the 
engraving of these, and perhaps subsequent issues, could be 
accomplished at a great saving of expense to the Grovern- 
ment. This was the commencement of the bureau, which 
has since attained such a magnitude and excellence as a 
bank-note establishment, producing its millions of issues, 
rivalling, if not surpassing, in artistic merit all former 
work of this description. 



M4.KIITB1 HOSPITALS. 183 

Tke law ^ecifically provides for this bureau a chief, one 
assistant, an accountant, eight clerks, and three copyists ; 
and the sum of two hundred thousand dollars is appro- 
priated for the current fiscal year for labor and expenses 
of engraving and printing, for the purchase of engravers' 
tools, dies, rolls, plates, machinery, and for repairs of the 
same- The bureau accordingly employs a large force of 
engxavers, plate-printers, and transferrers, among whom are 
some of the best-skilled of the country in this line of art ; 
and it is supplied with superior presses, lathes, and rnachui- 
ery. 

It is now engaged in the production of the new four per 
cent, consuls, loan of 1907, heretofore described in section 
414. As the printing of these is completed they are de- 
livered to the Loan and Currency Division of the office of 
the Secretary of the Treasury, where they receive the im- 
print of the Treasury Department seal, and are there issued. 
It is also engaged in printing national-bank notes, on the 
requisition of the Comptroller of the Currency, for new 
banks, or for use in supplying the place of worn-out and 
mutilated notes as fast as the same are destroyed, as is 
hereafter described in treating of the particular division of 
that office having charge of the destruction of the same. 
The entire work of printing this class of notes, as likewise 
all other printing of United States notes, bonds, checks, cer- 
tificates of deposit, and internal-revenue beer and tobacco 
stamps, is done in this bureau in the Treasury Department. 

XVIII. Office of Supervising Surgeon - General of 
Marine Hospitals. 

475. This officer was first provided for by act of June 
29, 1870, under the designation of Supervising Surgeon of 
Marine Hospital Service, subject to appointment by the 
Secretary of the Treasury. Subsequently, in an appropria- 



184 THE EXECUTIVE DEPARTMENTS, 

tion act of March 3, 1875, provision was mad5 for the saP 
ary of the "Supervising Surgeon -Greneral of the United 
States Marine Hospital Service," to be paid out of the ma- 
rine hospital fund, and for his appointment by the Presi- 
dent, by and with the advice and consent of tile Senate. 
By act of the same date, entitled "An act to promote econ- 
omy and efficiency in the marine hospital service," provis- 
ion is also made for the payment of the compensation out 
of that fund, but the officer is designated as " Supervising 
Surgeon of the United States Marine Hospital Service." 

The operations of this service are placed by law in the 
du-ection of the Secretary of the Treasury. 

47®. The duties prescribed as those of the " Supervising 
Surgeon" are the supervision of all matters connected Avith 
the marine hospital service, and of disbursements of the 
fund for the relief of sick and disabled seamen. 

477. He is required to make monthly reports to the 
Secretary of the Treasury. 

478. The fimd for the support and maintenance of this 
hospital service is derived from a tax, which the master of 
every United States vessel is required to pay, of forty cents 
per month for each and every seaman employed, which sum 
the master is entitled to collect and retain from the wages 
of such seamen. The sum annually realized from this tax 
is about ^330,000, which is insufficient, usually, for the 
payment of the expenses necessarily incurred for the treat- 
ment of from ten to fifteen thousand patients during the 
year. The deficiency is made up from an appropriation by 
Congi'ess. Seamen employed on a foreign vessel, sick and 
disabled in our ports, may receive the benefits of this hos- 
pital service under regulations of the Secretary of the 
Treasury, and at such rates as he may prescribe, on the 
application of the master of such vessel, who is required to 
pay the charges therefor to the collector of the port before 
he can receive a clearance. 



BUREAU OF STATISTICS. 185 

479. The clerical work of this office is somewhat of a 
varied character. Returns of hospital dues are received, em- 
bracing accounts from numerous customs ports, with their 
vouchers; also accounts and vouchers pertaining to the 
disburseiTflllht of the funds applicable to the service. These 
accounts require laborious examination, the necessary cor- 
rections and official correspondence with collectors and 
disbursing agents, and, finally, their transmission to the 
First Auditor for settlement. Sets of books are kept, show- 
ing the receipts of hospital dues and the disbursements 
made from the fund. This office is also in receipt of 
numerous requisitions from the several hospitals through- 
out the country for supplies, including subsistence stores, 
medicines, surgical appliances, instruments, &c., which req- 
uisitions require proper examination, revision, and action. 
The office also receives medical and surgical returns, offi- 
cial reports relating to the transactions and routine of the 
service, which require examination, tabulation, and record- 
ing ; also surgeons' certificates and permits in great num- 
bers, which need to be passed upon. Besides these enume- 
rated items, the general correspondence and miscellaneous 
business of the office are of considerable magnitude. 

XIX. BuBEAu OF Statistics. 

48©. This bureau was established by an act of Congress 
approved July 28, 1866, wherein the Secretary of the Treas- 
ury was authorized to appoint a director to superintend its 
operations. Subsequently, by act of July 20, 1868, (Stats. 
15, p. 99,) it was styled a division in the office of the Sec- 
retary, and placed in charge of the Special Commissioner 
of Internal Revenue, the office of Director of the Bureau of 
Statistics being thereby abolished. The Revised Statutes, 
however, recognize the designation of " Bureau of Statis- 
tics," but provide for the appointment, by the Secretary 



1:85 THE EXECUTIVE DEPARTMENTS. 

of the Treasury, of a division chief as the superintendent 
thereof. 

The purpose of this bureau is to collect, arrange, and 
classify such statistical information as may be procured 
showing or tending to show, each year, the condftion of the 
agriculture, manufactures, domestic trade, currency, and 
banks of the several States and Territories. 

4:81. The chief of the bureau is required to prepare 
annually a report on the statistics of commerce and navi- 
gation of the United States with foreign countries. In 
this report he is required to comprehend all goods, wares, 
and merchandise exported from the United States to other 
countries, all goods, wares, and merchandise imported into' 
the United States from other countries, and all navigation 
employed in the foreign trade of the United States. The 
topics are to be stated according to the following manner : 

First. The kinds, quantities, and values of all articles 
exported and of all imported are to be distinctly stated, 
except where it may appear that separate statements of the 
species, quantities, or values of any particular articles would 
«well the statement without utility, when in such case the 
kinds and total value of such articles are to be stated to- 
gether, or in such classes as the Secretary of the Treasury 
may think fit. 

Second. The exports are to be stated so as to show those 
to each foreign country and their values ; and the imports 
so as to show the imports from each foreign country and 
their values. 

Third. The exports are to be so stated as to show sepgi- 
rately the exports of articles of the production or manufac- 
ture of the United States and their values, and the exports 
of the production and ma^ijufacture of foreign countries and 
their values. '^mUJL.- 

Pourth. The navi JHHInrployed in the foreign trade of 



BUItEAW OF STATISTICS. 18.7 

the United States is to be stated in such manner as to show 
the amount of the tonnage of all vessels departing from the 
United States for foreign countries, and, separately, the 
amoimt of such tonnage of the United States and of for- 
eign vessels ; also the foreign nations to which such for- 
eign tonnage belongs, with the amount ; and in such man- 
ner as also to show the tonnage of all vessels departing for 
every particular foreign counti'y with which the United 
States has any considerable commerce, with a separate 
statement as to the tonnage of such vessels of the United 
States and foreign countries respectively; and in such 
manner as to show the tonnage of all vessels arriving in the 
United States from foreign countries, separating the amount 
of tonnage of United States vessels from that of foreign 
vessels, and stating the foreign country to which the latter 
belong, with the tonnage belonging to each foreign nation ; 
and in such manner as to show the tonnage of all vessels 
irom every particular foreign country with which the Uni- 
ted States has any considerable commerce, and, separately, 
the amount of such tonnage of vessels of the United States 
and the amount of such tonnage of foreign vessels. 

Fifth. Such accounts are to comprehend, in tabular form, 
the quantity, by weight or measure, as well as the amount 
of value of the several articles of foreign commerce, whether 
dutiable or otherwise ; also a similar and separate statement 
of the commerce of the United States with the British Prov- 
inces under the late so-called reciprocity treaty with Gnreat 
Britain. (R. S., §336.) 

48S. In order to enable the Ohief of the Bureau of 
Statistics to prepare this annual report, the statutes require 
the observance of certain prescribed regulations on the 
part of all collectors of customs. (R. S., § 337.) 

483. The chief of this bureau is also requu-ed to pre- 
pare and publish monthly reports of the exports and im- 



188 THE EXECUTIVE DEPARTMENTS. 

ports of the United States, including the qu.antities and 
vahies of goods warehoused or withdrawn from warehouse, 
and such other statistics relative to the trade and industry 
of the country as the Secretary of the Treasury may con- 
sider expedient. (R. S., § 339.) 

484:. Also an annual statement of vessels registered, 
enrolled, and licensed under the laws of the United States, 
together with the class, name, tonnage, and place of regis- 
try of each vessel, and such other information as the Sec- 
retary of the Treasury may deem proper to embody therein. 
(R. S., § 340.) 

485. Also an annual statement of all merchandise in 
transit through the United States to foreign countries, each 
description of merchandise, so far as practicable, ware- 
housed, withdrawn for consumption, exportation and trans- 
portation to other districts, and remaining in warehouse at 
the end of each fiscal year. (R. S., § 341.) 

48®. The chief of this bureau is required to collect, 
digest, and arrange for the use of Congress the statistics 
of the manufactures of the United States, their localities, 
sources of raw material, markets, exchanges with the pro- 
ducing regions of the country, transportation of products, 
wages, and such other conditions as are found to affect its 
prosperity. (R. S., § 342.) 

48 T. The Bureau of Statistics has been organized into 
the following divisions, viz.: Examinations, Compilation, 
Tonnage and Immigration, Registry of Merchant Marine, 
Domestic Commerce, &c.. Publication and Miscellaneous, 
Library and Files, Stationery, Pay, &c.. Revision and Trans- 
lation. 

XX. The Coast Survey. 

488. The office of the Coast Survey, like the Light-house 
Board, because of its close connection, in its labors and 
purposes, with the interests of commerce and navigation. 



THE COAST SURVEY. 189 

has become in process of time attached to the Treasury 
Department. The service was originally provided for by 
act of February 10, 1807, authorizing the President to 
cause a survey to be made of the coasts of the United 
States, designating the islands, shoals, roads, and places 
of anchorage within twenty leagues of any part of the 
shores of the United States ; also the respective courses 
and distances between the principal capes or headlands ; 
and including such other matters as he may deem proper 
for completing an accurate chart of every part of the 
coasts. In that act he was also directed to cause such an 
examination and observation to be made, with respect to 
St. Greorge's bank, and to any other bank or shoal, and 
the soundings and currents, although beyond the distance 
of twenty leagues from the shore, to the Grulf Stream, as 
he may deem especially subservient to the commercial 
iijterests of the United States. 

489. The act of March 3, 1843, however, provided for 
an organization of a board to adopt a plan of reorganizing 
the mode of executing the survey, and that in pursuance of 
such plan the President should employ as many of the offi- 
cers of the army and navy as he may find compatible with 
the successful prosecution of the work, the officers of the 
navy to be employed on the hydrographical parts, and those 
of the army on the topographical parts of the work. 

4:9®. The direction of the law in this respect is still 
substantially the same, viz., that officers of the army and 
navy shall, as far as practicable, be employed in the work, 
whenever and in the manner required by the department 
having charge thereof. 

491. The results of the surveys of the coasts, and of 
the labors and observations incident thereto, are exhibited 
in maps and charts prepared and engraved by experienced 
and skillful draughtsmen and engravers employed for this 



100 THE EXECUTIVE DEPARTMENTS. 

special purpose. These maps and charts are for the use of 
mariners, for sale and distribution to them, to foreign gov- 
ernments, in exchange or otherwise, and to literary and 
scientific societies. 

4:®3. The Coast Sm-vey is required to submit a report 
to Congi'ess during the month of December in each year, 
which is to be accompanied by a general chart of the whole 
coast of the United States, on as large a gfcale as conven- 
ient and practicable, showing as near as practicable the 
configuration of the coasts, and showing by lines the prob- 
able limits of the Grulf Stream; also by lines the probable 
limits to which the soundings off the coast will extend, 
and showing by the use of colors and explanations the ex- 
act portions of om- coasts of which complete charts have 
been published by the Coast Survey ; also showing such 
other parts of the coasts of which the triangnlation, the 
topography, and the soundings have been completed b.ut 
not published ; and also such parts of the coasts of which 
the triangulation and topography have, or the triangulation 
only has, been completed. 

The officer in charge of these duties is denominated the 
Superintendent of the Coast Survey. With him are a con- 
sulting geometer, an assistant in charge of the office, and 
numerous assistants and sub-assistants. Besides these, the 
office is constituted of computers, draughtsmen, clerks, and 
engravers. 

XXI. The Life-saving Service. 
General Superintendent. 

493. The act of June 18, 1878, provides for the organ- 
ization of a Life-saving Service, and places the Greneral 
Superintendent thereof under the immediate dii-ection of 
the Secretary of the Treasury. It authorizes the appoint- 
ment by the latter of an Assistant Superintendent and the 



fHB LiPE-SAVMa SERVICE. IM 

detail of officers of the Revenue Marine Service as inspect- 
ors, under the du-ection of the General Superintendent. 

Although, this service is not treated in the statutes as 
forming a part of the organization of the office of the Sec- 
retary of the Treasury, yet the duties of the head thereof 
are brought into such a close relation thereto that it may 
be appropriately mentioned here in that connection, the 
same as in the case of the Marine Hospital Service. 

The organization of the Life-saving Service, as a part of 
that organization, consists according to law of the head and 
one assistant, already named, and such clerks as have been 
detailed by the Secretary of the Treasury to perform the 
clerical v/ork. The division as so constituted gives atten> 
tion to the duties required of th^ Secretary in his general 
direction of the sei'vice, including those specifically devolv- 
ing by law on the Greneral Superintendent. They embrace 
the establishment of life-saving and life-boat stations and 
houses of refuge at proper points along the coast, for af- 
fording aid to shipwrecked vessels thereon, and measures 
generally calculated to promote the humane pm-pose of the 
law ; also the selection of sites for the stations and houses 
of refuge, and the procurement of titles thereto ; the prepa- 
ration of plans and specifications for buildings ; the making 
of contracts for their construction ; the testing, selection, 
and piu-chase of their apparatus, equipment, and supplies ; 
the organization of the service, and the preparation of reg- 
ulations for the government of its officers and employees ; 
the employment of crews of Experienced surfmen, and the 
regulation of their wages and duties ; the supervision of 
all expenditures and accounts connected with the service ; 
and the preparation of estimates for the support of the 
service. 

They also embrace the award of medals for the saving of 
life from the perils of the sea ; the collection of statistics 



192 THE EXECUTIVE DEPARTMENTS. 

of marine disasters ; the investigation of the circumstances 
attending any shipwreck, with a view of ascertaining the 
cause of the disaster ; the preparation of the annual report 
of the expenditures and operations of the Life-saving Serv- 
ice, as required by law. 



THE FIRST COMPTROLLER. 193 



CHAPTER VII. 

THE FIRST COMPTROLLER OF THE TREASURY. 

Jr@4:. The existence of a Comptroller and an Auditor 
of the Treasury, now known as the First Comptroller and 
First Auditor, dates back almost to the formation of our 
Government. These officers were first provided for by the 
act of September 2, 1789, establishing the Treasury Depart- 
ment. By act of March 3, 1817, the Comptroller of the 
Treasury was continued under the name of the First Comp- 
troller, and his duties were divided with another officer 
provided for by this act under the designation of the Second 
Comptroller. 

J:©^. These two Comptrollers and the Auditors, (the 
latter now six in number,) hereinafter specially referred to 
under appropriate heads, constitute what are known as the 
accounting officers. All accounts for the receipt and ex- 
penditure of public moneys are subject to their examina- 
tion and settlement, as the same come respectively within 
the province assigned to each by the statutes. Their offi- 
cial duties, as may be readily imagined, are of vast magni- 
tude, responsibility, and importance. There is required of 
them, in the most efficient discharge of those duties, not 
the capacity of the accountant merely, but of a mind train- 
ed to and adapted for administrative and judicial investi- 
gation. Those duties embrace the examination of facts, 
the sifting of evidence, the determination of conflicting 
claims and adverse interests, as well as the construction of 
statutes and the application of settled and well-defined 
principles of law. 
13 



194 THE EXECUTIVE DEPARTMENTS. 

496. To proceed to the duties of the First Comptroller 
as specifically defined in the statutes, we will find that ha is 
required to examine all accounts settled by the First Au- 
ditor, except those relating to receipts from customs ; also 
all accounts settled by the Fifth Auditor and by the Com- 
missioner of the G-eneral Land Office, and to certify the 
balances arising thereon to the Kegister of the Treasury ; 
also to superintend the adjustment and preservation of the 
public accounts which are subject to his revision ; also to 
countersign all warrants drawn by the Secretary of the 
Treasury which are authorized by law ; also to superintend 
the recovery of all debts certified by him* to be due the 
United States, and for that purpose to direct all such suits 
and legal proceedings, and to take such measures as are 
authorized by law and may be adapted to enforce prompt 
payment thereof. (R. S., §§ 269, 3633.) 

49?'. In every case where in his opinion delay will be 
injurious to the United States, the First Comptroller is re- 
quired to direct the First and Fifth Auditors forthwith to 
audit and settle any particular account which such officers 
may be authorized to audit and settle, directing them also 
to make report to him for his final decision. 

4:98. The First Comptroller is required to make an an- 
nual report to Congress of such officers as shall have failed 
to make settlement of their accounts for the preceding 
fiscal year within the year, or within such further time as 
may have been prescribed by the Secretary of the Treasury. 
(R. S., §§ 269, 270, 271, 272.) 

499. To particularize as to the accounts which by law 
the First Comptroller is required to examine and revise as 
coming to him from the First and Fifth Auditors and the 
Commissioner of the Greneral Land Office, the following 
mention may very appropriately be made in this place, 
although they are referred to more in detail hereafter, in 
the chapters relating to those officers, viz.: - 



THE FIRST COMPTROLLER. 195 

1. Public Debt. — Embracing accounts for the redemption 
of United States stock and notes ; interest on the public 
debt ; United States Treasurer's accounts ; United States As- 
sistant Treasurers' accounts, and matters pertinent thereto. 

2. Mints and Assay Offices. — Embracing accounts of 
gold and siiver bullion ; accounts of salaries of the officers 
of mints and assay offices, and of their ordinary expenses. 

3. Judiciary. — Embracing the accounts of United States 
attorneys and clerks of United States courts ; also of com- 
missioners of the Circuit Courts for their fees, of United 
States marshals for their fees, and expenses of United 
States courts. 

4. Public Printing. — Embracing accounts of the Con- 
gressional Printer for printing and binding, and for the 
expenses of paper and materials ; also accounts for paper, 
printing, and binding of Territorial Legislatures. 

5. Congressional. — Embracing the accounts for salaries 
of members of the Senate and House of Representatives, 
and for contingent expenses of those bodies. 

6. Internal Revenue. — Accounts of collectors of internal 
revenue ; accounts for compensation of the same, and for 
their expenditures as disbursing officers ; expenses of mak- 
ing collections and of their offices ; also accounts of inter- 
nal-revenue stamp agents, supervisors, surveyors, internal- 
revenue agents ; also accounts for redemption of stamps, 
for drawback, &c. 

7. Diplomatic and Consular. — Accounts of salaries of 
diplomatic officers, and those arising from our intercourse 
with foreign nations ; accounts of consuls for expenses of 
sick and disabled seamen, and for salaries and receipts of 
fees under our consular system ; also awards of the Alabama 
Claims Commission. 

8. Public Lamls. — Embracing accounts of registers and 
receivers of land offices, of surveyors-general, and their 
deputies. 



196 THE EXECUTIVE DEPARTMENTS. 

9. Steamboats. — Accounts for the inspection of steam 
vessels and salaries of inspectors. . 

10. Miscellaneous. — Embracing accounts for the con- 
tingent expenses of all the executive departments at Wash- 
ington ; salaries of the civil officers of the Grovernment ; 
expenses of the coast survey and of publia buildings, 
grounds, &c. 

5®0. It is the duty of the First Comptroller to examine 
for approval the official bonds required by law to be exe- 
cuted by the Treasurer of the United States, in the sum of 
one hundred and fifty thousand dollars, for the faithful per- 
formance of the duties of his office ; (K. S., § 302 ;) also of 
the bonds required to be executed by the Secretary of the 
Senate and the Clerk of the House of Rej^resentatives ; (R. 
R., §§ 57, 58 ;) also to prescribe the penalty of the bond to 
be given by a collector of internal revenue as disbursing 
agent. (R. S., § 3144.) 

5®1. The First Comptroller is requu'ed, in case any 
collector of the revenue or other officer accountable for 
public moneys fails to collect or to render his account or 
to pay over in the manner and at the times provided by 
law, to report the same to the Solicitor of the Treasury 
immediately after having evidence of such delinquency, 
for the purpose of the issue by the latter officer of a dis- 
tress warrant, according to the provisions of law to that 
end. (R. S., §§ 3217, 3625.) 

^O^. It is the duty of the First Comptroller, whenever 
any person accountable for public money neglects or re- 
fuses to pay into the Treasury the sum or balance reported 
to be due the United States on the adjustment of his ac- 
count, to institute suit for the recovery of the same, adding 
to the sum stated to be due the commissions of the delin- 
quent, which shall be forfeited in every instance where suit 
is commenced and judgment is obtained thereon, and an 
interest of six per cent, per annum from the time of receiv- 



THE FIRST COMPTROLLER. 197 

ing the money until it shall be repaid into the Treasury. 
(K, S., 3624.) 

5&S, It is his duty to place on file and preserve all 
contracts made by virtue of law re'quu'ing the advance 
of money, or connected with the settlement of public ac- 
counts, as are by law required to be deposited in his office. 
(R. S., § 3743.) 

504. He is prohibited by law from engaging in trade 
or commerce, or from being concerned in the ownership 
of any sea vessel, or the purchase of any public lands or 
public property, or the purchase or disposal of public secu- 
rities of any State or of the United States, or from taking 
and applying to his OAvn use any gain or emolument for 
negotiating or transacting any business in the Treasury 
Department. (R. S., § 243.) 

505. The officer immediately subordinate to the Comp- 
troller is the Deputy Comptroller of the Treasury, who per- 
forms such duties as may be assigned him by his superior, 
and others, analogous to those devolving upon the Chief 
Clerks of the bureaus in other departments, of a supervis- 
ory character, as has been already mentioned in connection 
with the organization of the Executive Departments Gren- 
erally. 

506. The law assigns to the office of the First Comp- 
troller four chiefs of divisions and a number of clerks of 
the several classes. The business of the office is distribu- 
ted, however, for the most part, to these chiefs and to indi- 
vidual clerks not organized into divisions. 

507. This office has important and responsible duties 
to perform, in connection with the advance of funds to dis- 
bursing officers or the payment of accoimts from appropri- 
ations. To this end, an account is kept with the several 
appropriations made by Congress. All waiTants of the 
Secretary of the Treasury for the payment of money from 
the Treasury are requu-ed to have the countersign of the 



198 THE EXECUTIVE DEPARTMENTS. 

First Comptroller. It is accordingly incumbent on him to 
know at all times the exact condition of the several appro- 
priations. Ledger accounts are kept for this purpose, and 
each account is credited with the sum appropriated for 
the specific object of expenditure, and debited with each 
warrant issued by the Secretary and countersigned by the 
Comptroller. The balance constitutes the sum available. 
So that before the Comptroller attaches his countersign the 
warrants are compared with the ledger account of the par- 
ticular appropriation by the clerks upon whom devolves 
the duty of receiving and examining the same. 

508. In this office are filed all powers of attorney for 
the collection of interest on the public debt, and for the 
collection also of moneys due to public creditors from the 
Treasury Department; also all official bonds of United 
States consular officers, disbursing officers of the several 
executive departments, receivers of public moneys, survey- 
ors and depufey surveyors-general of the land office, super- 
vising and local inspectors of steamboats, collectors of 
internal revenue, stamp agents. Territorial officers, officers 
of the mint, and the Treasurer and Assistant Treasurers of 
the United States. 

All contracts of the Treasury Department are also filed 
in this office. 

This office, among other duties not before mentioned, 
gives its attention to the examination and decision of ap- 
plications for the issuing of bonds and other securities in 
place of securities lost or destroyed, the process of which 
is described more particularly in section 419 herein, under 
the head of Loan and Currency Division, in the office of 
the Secretary of the Treasury. It also performs a consid- 
erable amount of business of a miscellaneous character, 
which cannot well be more particularly specified, requiring 
in its performance much careful labor and attention. 



THE SECOND COMPTROLLER, 199 



CHAPTER VIII. 

\ 

THE SECOND COMPTROLLER OF THE TREASURY. 

5®!^. The general duties of this officer, as prescribed 
by law, are as follow : 

To examine all accounts settled by the Second, Third, 
and Fourth Auditors, and to certify the balances arising 
thereon to the heads of the departments in which the ex- 
penditures have been incurred. 

To countersign all requisitions drawn by the Secretaries 
of War and of the Navy which shall be warranted by law. 

To report to the Secretaries of War and of the Navy the 
official forms to be issued in the different offices for dis- 
bursing the public money in those departjnents, and the 
manner and form of keeping and stating the accounts of 
the persons employed therein. 

To superintend the preservation of the public accounts 
subject to his revision. ' (R. S., § 273.) 

51®. He is authorized to prescribe rules to govern the 
payment of arrears of pay due to any petty officer, seaman, 
or other person not an officer, on board any vessel employed 
by the United States which has been sunk or destroyed, to 
the person designated by law to receive the same, in case 
of the death of such petty officer, seaman, or other person. 
(R. S., §274.) 

511. The Second Comptroller is authorized to detail 
one clerk to sign, in the place of the Comptroller, all cer- 
tificates and papers issued under any provision of law relat- 
ing to bounties, the said officer to be held responsible for 
the official acts of such clerk. (R. S., § 275.) 



200 THE EXECUTIVE DEPARTMENTS. 

51So In case of the loss or capture of a vessel belong- 
ing to the United States navy, the Second Comptroller, as 
one of the proper accounting officers, under the direction 
of the Secretary of the Navy, is authorized, in the settle- 
ment of the accounts of a paymaster of such vessel, to 
credit him with such portion of the amount of the provis- 
ions, clothing, small stores, and money with which he stands 
charged, as the said Comptroller shall be satisfied was inev- 
itably lost by such capture or loss. (E. S., § 284.) 

^1^, Every disbursement of public moneys or disposal 
of public stores made by a disbursing officer pursuant to an 
order of any commanding officer of the navy, may be al- 
lowed by the Second Comptroller, as one of the proper 
accounting officers, in the settlement of the accounts of the 
officer, upon satisfactory evidence of the issuance of such 
order and of the payment of money or disposal of stores in 
conformity therewith ; for which order and the propriety of 
the disbursement the commanding officer aforesaid is to be 
held accountable. (R. S., § 285.) 

514:. The Second Comptroller, as one of the proper 
accounting officers, in settling the accounts of seamen and 
others not officers, borne on the books of any vessel of the 
navy which shall have been wrecked, or which shall have 
been unheard from so long that her wreck may be pre- 
sumed, or which shall have been destroyed or lost with the 
rolls and papers necessary to a regular and exact settle- 
ment of such accounts, is authorized to fix a day when 
such wreck, destruction, or loss shall be deemed to have 
occurred. (R. S., § 286.) 

Sl^, He is required, in case of the loss of any vessel 
in the employ of the United States, by casualty or in action 
with the enemy, together with her papers necessary to the 
exact ascertainment of the several accounts of the same, to 
assume the last quarterly return of the paymaster as the 



THE SECOND COMPTEOLLEK. 201 

basis for the computation of the subsequent credits to those 
on board, to the date of such loss, if there be no official evi- 
"dence to the contrary ; or when such quarterly return has 
not been made, he may adjust such accounts on principles 
of equity and justice. (K. S., § 287.) 

51@. Also, in case of such loss, he may allow and pay to 
each person not an officer employed on the vessel so sunk 
or destroyed, and whose personal effects have been lost, a 
sum not exceeding sixty dollars, as compensation for such 
loss ; or in case of the death of such person, to the widow, 
child or children, father, mother, or brothers and sisters 
jointly, in that order of preference. (R. S., §§ 288, 289.) 

517. The Second Comptroller is also authorized, with 
the approval of the Secretary of the Navy, to allow any 
officer of the navy or marine corps a sum not exceeding 
his sea pay for one month, as compensation for the loss of 
his personal effects, on any vessel in the employ of the 
United States which, since the 19th of April, 1861, has 
been sunk or destroyed without fault or negligence on the 
part of such officer. But a schedule and certificate must 
in all cases be required from the officer making the claim. 
(R. S., § 290.) 

518. Whenever any officer employed to disburse public 
moneys, whose accounts are subject to the revision of the 
Second Comptroller, fails to render his accounts, or to pay 
over, in the manner and in the time required by law and the 
regulations of the department to which he is accountable, 
any sum of money remaining in his hands, it is the duty of 
the Second Comptroller to cause to be stated and certified 
the account of ^uch delinquent officer to the Solicitor of the 
Treasury, for the issue of a warrant of distress, as provided 
by law, for the collection of the money. (R, S., § 3633.) 

51®. All moneys appropriated for the use of the War 
and Navy Departments are required to be drawn from the 



202 THE EXECUTIVE DEPARTMENTS. 

Treasury, by warrants of the Secretary of the Treasury, 
upon the requisitions of the heads of those departments 
respectively, countersigned by the Second Comptroller of 
the Treasury, and registered by the proper Auditor. (K. 
S., § 3673.) 

SS€>. The accounts subject to final revision by the Sec- 
ond Comptroller may be summarized as follows : 
Received from the Second Auditor. 

1. Accounts of disbursing officers of the War Depart- 
ment, under the acts for collecting, organizing, and drilling 
volunteers. 

2. Of army recruiting officers. 

3. Of army paymasters, pay of the army, mileage to of- 
ficers, and general expenses. 

4. Special accounts settled by the Paymaster's Division. 

5. Of disbursing officers of the Ordnance Department for 
the expenses of the ordnance service, for ordnance, ord- 
nance stores, and for armories and arsenals. 

6. Of agents of Indian affairs for current and contingent 
expenses of the Indian service, including annuities and in- 
stallments under treaties. 

7. Of disbursing officers of the Medical Department for 
medical and hospital supplies and medical services. 

8. Of disbursements for contingent expenses of the War 
Department, and of receipts and disbursements for the 
Soldiers' Home. 

Received from the Third Auditor. 

9. Of disbursing officers of the Quartermaster's Depart- 
ment for the regular supplies and incidental expenses. 

10. Of disbursing officers of the Subsistence Department. 

11. Of disbursing officers of the Engineer Department 
for military surveys, construction of fortifications, and river 
and harbor surveys and improvements. 

12. Of pension agents for payment of pensions. 



THE SECOND COMPTEOLLER. 208 

13. Of disbursements for the relief of destitute freedmen 
and refugees. 

Received from the Foiirth Auditor. 

14. Of disbursing officers of the marine corps. 

15. Of the paymasters of the navy proper. 

16. Of the paymasters of the navy at the navy-yards. 

17. Of paymasters of the navy acting as navy agents and 
disbm-sing officers. 

18. Of navy pension agents for the payment of pensions 
to the invalids of the navy and marine corps. 

531. The claims finally revised and settled by the Sec- 
ond Comptroller are of the following classes : 
From the Second Auditor, 

1. Soldiers' pay and bounty. 

From the Third Auditor. 

2. Lost property, under the act of March 3, 1849 ; 
quartermaster and commissary stores, under act of July 4, 
1864. 

3. Awards of Southern Claims Commission. 

4. Oregon and Washington Territory Indian war claims. 

5. State claims for equipping, subsisting, &c., volunteers. 

6. Miscellaneous. 

From the Fourth Auditor. 

7. Sailors' pay and bounty. 

8. Prize-money. 

9. Prize lists. 

533. The Second Comptroller receives and files official 
bonds of "War and Navy disbursing officers, pennon agents, 
superintendents of Indian affairs and Indian agents ; also 
all contracts involving the expenditure of moneys for the 
army and navy service, and contracts for supplies and trans- 
portation relating to the Indian service. 

53S. The immediate subordinate to this officer is the 
Deputy Comptroller, whose duties are of a general super- 
visory character, involving such as may be assigned him by 



204 THE EXECUTIVE DEPARTMENTS. 

Ms superior. In the absence or sickness of the latter he 
becomes Acting Second Comptroller. 

^^4. The office of the Second Comptroller is fm-ther 
organized by law with five chiefs of divisions and fifty 
clerks of the several classes. 

S25, The divisions formed in the office for the trans- 
action of its business are six in number, viz.: 

1. The Division of Army Accounts. — Embracing all ac- 
counts of army paymasters, soldiers' back pay and bounty 
claims, medical and ordnance accounts, and accounts for 
receipts and disbursements in support of National Homes 
for volunteer soldiers. These accounts are all received 
from the Second Auditor's office. 

2. The Division of Naval Accounts. — Embracing all ac- 
counts audited by the Fourth Auditor ; such as those of 
paymasters at sea and at the navy-yards and stations, and 
storekeepers at foreign stations ; financial agent at London ; 
back pay of officers and enlisted men of the navy ; bounty 
and travelling expenses ; accounts of navy pension agents ; 
of paymaster and quartermaster marine corps ; claims for 
maritime prize-money. 

3. The Quartermaster's Division. — Embracing the ac- 
counts of quartermasters and commissaries of the army, 
engineers in charge of river and harbor improvements, and 
accounts of the Signal Service. These come from the, 
office of the Third Auditor. 

4. TJie Indian Division. — Embracing the accounts of the 
Indian service ; such as Indian agents' accounts ; also those 
for expenditures of the service and for transportation of 
supplies ; also accounts of contractors furnishing supplies, 
and the account of the Secretary of the Interior as trustee 
of the Indian trust fund. These accounts are received 
from the Second Auditor. 

5. The Division of Army Pensions. — Embracing all ac- 



THE SECOND COMPTROLLER. 205 

counts of pension agents for the payment of army pensions, 
received from the Third Auditor of the Treasury. 

6. The Division of Miscellaneous Claims. — In charge of 
the revision of claims arising under the acts of 1849, 1864, 
and 1867, for steamboats and property taken for the use of 
the army ; claims for impressed property, for the rent and 
occupation of property, and war claims arising under spe- 
cial acts of Congress. 

5S©. These several subjects come before the Second 
Comptroller only for revision and final decision, the several 
accounts having been first carefully examined and adjusted 
in the offices of the respective Auditors charged with their 
supervision. These Auditors transmit with the papers a 
statement of account in detail, an explanation of the differ- 
ences existing between the accounting officer and the per- 
son whose account has undergone examination, together 
with a certificate of the balance admitted by the Auditor. 
Upon this certificate, after the revision has been carefully 
made in the proper division of the Second Comptroller's 
office, that officer places his certificate in approval of the 
Auditor's finding, or exhibiting the balance which the Comp- 
troller decides to be the proper one. 

SST^. The decisions and rulings of this office, over two 
thousand in number, from an early period down to June 8, 
1869, are embraced in an admirable compilation or digest, 
published, by authority, at the Grovernment printing-office. 
This digest furnishes a complete code of well - considered 
rules for the guidance of accounting, disbursing, and all 
officers of the department who are concerned in the settle- 
ment of public accounts. 



206 THE EXECUTIVE DEPARTMENTS. 



CHAPTER IX. 

THE COMMISSIONBK OF CUSTOMS. 

5^8. Provision was first made by law for this officer by 
the act of March 3, 1849. (Stats. 9, p. 396.) At this time 
there were two officers, already described as First and Sec- 
ond Comptrollers, the former of which was charged, as part 
of his duties, with those* transferred by that act to and now 
performed by the Commissioner of Customs. 

5^9. It is required by law of this officer that he shall 
examine all accounts settled by the First Auditor relating 
to the receipts from customs, including accounts of collect- 
ors and other officers of the customs, and certify the bal- 
ances arising thereon to the Register of the Treasury. (R. 
S., § 317.) 

S3®. He is required to report to the Secretary of the 
Treasury official forms to be used in the different offices 
for collecting the public receipts from customs, and the 
manner and form of keeping and stating the accounts of 
the persons employed therein, (R. S., § 318.) 

531. All bonds required by law to be given by collect- 
ors, naval officers, surveyors of customs, or other officers 
of customs, require the approval of the Commissioner of 
Customs, and are to be filed in his office. (R. S., § 2620.) 

S3^. The Commissioner of Customs is required annu- 
ally to lay before Coi^ess an abstract of the accounts 
transmitted to him, al^provided by law, by collectors of 
customs, nayal officers, and surveyors of customs, of all 
fees and official emoluments received by those officers, to- 
gether with all expenditures, specifying expenditures for 
rent, fuel, stationery, and clerk hire. . (R. S., § 2639.) 



THE COMMISSIONER OF CUSTOMS. 207 

53S. The balances of accounts stated by the jfroper* 
Auditor and certified to the head of the department by the 
Commissioner of Customs cannot be changed or modified 
by the head of a department, but are by law conclusive 
upon the executive branch of the Glovernment, subject to 
revision only by Congress or the proper courts. (K. S., 
§ 191.) 

5S4. The general duties of the Commissioner are those 
of an accounting officer, and are analogous to those of the 
Pnst or Second Comptroller. Substantially he is the Third 
Comptroller of the Treasury, although not so known. 

5^Sc He is provided with a deputy, who has the general 
supervision of the business of the office, under the immedi- 
ate direction of the Commissioner, and of the mode of 
conducting it. This deputy acts in the place of the Com- 
missioner in the absence or sickness of the latter. 

5gS. The office of the Commissioner is further pro- 
vided by law with two chiefs of divisions and a force of 
twenty-eight clerks of the several classes. (Act June 19, 
1878.) 

5S7. The office is, however, operated in four divisions, 
designated as follows : 

1. Customs Division. 

2. Warehouse and Bond Division. 

3. Book-keeper's Division. 

4. Miscellaneous Division. 

- I. The Customs Division. 

538. To this division are assigned for examination the 
accounts and returns of the custon||^fficers of the numer- 
ous ports of entry and collection cMRcts. These accounts* 
are first received by the First Auditor, in whose office they 
are examined and adjusted, and then transmitted, together 
with the certificate of the Auditor, to the Commissioner of 



208 THE EXECUTIVE DEPARTMENTS. 

^ Cust(fms for revision. In this division that revision takes 
place. The character of these accounts is set forth some- 
what in detail hereinafter, under the head of the First 
Auditor, in the description of the duties of the Customs 
Division of his office. In the revision by the Customs 
Division of the office of the Commissioner of Customs of 
the adjustment made by the First Auditor, the examination 
of returns, abstracts, and vouchers with these accounts is or 
should be in nowise relaxed because of the previous exam- 
ination by another officer. The same careful, patient, and 
laborious scrutiny as to the regularity and proper form of 
the entries, as to the correctness of the calculations of 
duties, as to the regularity and integrity of the vouchers, 
the propriety of expenditures, &c., is required as though 
this was to be the first and only adjustment of the account. 
Upon completion of an account it goes to the Commis- 
sioner, either with an indication that the finding of the 
First Auditor is approved, or that certain corrections stated 
are to be made in the final balance. The certificate then 
placed upon the Auditor's statement by the Commissioner 
is substantially this : " I admit and certify the above bal- 
ance of dollars, this day of , 

18 — ." After the proper entries are made in the Book- 
keeper's Division to the account of the officer whose ac- 
count has been stated, the settlement is sent to the files of 
the office of the Register of the Treasury. 

II. The Wabehouse and Bond Dpv^ision. 

♦53S^. The accounts under this head will be hereafter 
described in detail in the description of the duties devolv- 
* ing upon a division of the same name in the office of the 
First Auditor. These are accounts of the collectors of 
customs or of officers acting as such ; but they represent 
the accountability of these officers for duties on the bonds 



THE COMMISSIONER OF CUSTOMS. 209 

given for goods going into warehouse on importation which 
do not at the time pay duties. 

It may be remarked briefly, in this place, in explanation 
of this, that importers who do not desire to pay duties im- 
mediately on importation, or who may design to transport 
the goods to some interior or other port in the country, or 
who may be required by exigencies of trade or otherwise to 
reexport the merchandise out of the country, are entitled by 
law to make an entry for warehouse, whereby the goods 
remain, under the custody of the customs officers, for a 
limited time, subject to withdrawal by the importer or 
owner. To obtain this benefit he must first execute a bond 
to the United States, as additional security for the duties 
and charges, if the goods shall be withdrawn for consump- 
tion within one year from date of importation, and ten per 
cent, additional if withdrawn after one and within three 
years, unless within three years the goods shall be with- 
drawn for export beyond the limits of the United States ; 
in which case they are not subject to duty. Upon making 
such export entry a bond is also required, with a penalty 
conditioned upon the landing abroad in good faith of the 
goods withdrawn, and the production of the required evi- 
dence thereof. Upon the giving of such a. bond the for- 
mer warehouse bond is cancelled. 

54®. The importer may also, at the time of importation 
or while the goods are in warehouse, at any time within the 
three years withdraw the same for transportation and de- 
liver to a customs officer at another port in the United 
States, by also giving a bond, called a transportation bond, 
conditioned for such transportation and delivery within a 
certain limited time, or failing in such delivery, for the 
payment of the duties due on the goods, and an additional 
duty of one hundred per centum. Upon the execution of 
14 



210 THE EXECUTIVE DEPARTMENTS. 

this bond, and the withdrawal of the merchandise, the for- 
mer warehouse bond is likewise cancelled. 

^41. Upon an entry of goods for warehouse, the col- 
lector is required to charge his bond and warehouse ac- 
count with the duties due as liquidated on the entry. He 
is entitled to credit himself with the duties when the goods 
are withdrawn for consumption ; or if they have been with- 
drawn for export or for transportation, when he receives 
the required evidence of delivery abroad or at the interior 
port, according to the stipulation of the bond ; or if there 
is a breach of the bond in these particulars, when he de- 
livers the bond to the United States attorney for suit. The 
collector is also entitled to credit for allowances and defi- 
ciencies. 

54:S. It is with these particulars that the Warehouse 
and Bond Division of the office of the Commissioner of 
Customs, as likewise of the First Auditor's office, has to 
deal. 

54:S. This recital will explain the nature of the ac- 
counts of this particular class as distinct from those known 
as the customs accounts for receipts of duties, settled in 
the Customs Divisions of these two offices respectively. 

III. The Book-keeper's Division. 

544. In this division an account is kept with each cus- 
toms officer whose accounts are subject to final revision by 
the Commissioner of Customs. A record is also kept con- 
taining an itemized statement of differences between the 
collector and the accounting officers of the Treasury. 

IV. Miscellaneous Division. 

545. This division has charge of the records and files 
of the office. It receives notes and files official bonds of 
customs officers, oaths of office, and returns of moneys re- 



THE COMMISSIONER OF CUSTOMS. 211 

ceived and paid. It also examines, for payment, accounts 
presented by United States attorneys, marshals, and clerks 
of courts for services and fees in customs cases, which are 
payable out^of the appropriation to defray the expense of 
collecting the revenue from customs. 

54®. This division also settles accounts for refunds 
of duties paid into the Treasury and shown to be in excess 
of the amount required by law. These refunds are gen- 
erally based upon the authority of section 989 of the Ke- 
vised Statutes, which provides that when a recovery is had 
in any suit against a collector or other officer of the reve- 
nue for any act done by him, or for money exacted and 
paid by him into the Treasury, in the performance of his 
official duty, and the court certifies that there was probable 
cause for the act done by the collector or other officer, or 
that he acted under the direction of the Secretary of the 
Treasury or other proper officer of the Government, no 
execution shall issue against such collector or other officer, 
but the amount so recovered shall, upon final judgment, be 
provided for and paid out of the proper appropriation from 
the Treasury. 



212 THE EXECUTIVE DEPAETMENTS. 



CHAPTER X. 

THE FIRST AUDITOR OF THE TREASURY. 

547. This officer was provided for originally, by the 
first Congi-ess of the United States, in the act of September 
2, 1789. He was then known as Auditor of the Treasury, 
and his duties Avere to receive and audit all accounts. 
Subsequently, by the act of March 3, 1817, four additional 
Auditors were provided for, and he was then denominated 
the First Auditor. By the first-mentioned act his duties 
were defined to be to receive and audit all accounts accru- 
ing in the Treasury Department. These duties have been 
somewhat modified from time to time as new departments 
and bureaus have been created. 

54:8. He is now requu-ed by law, as his general duties, 
to examine all accounts accruing in the Treasury Depart- 
ment ; all accounts relating to the receipts from customs, 
including accounts of collectors and other officers of the 
customs ; all accounts accruing on account of salaries in 
the Patent Office ; all accounts of the judges, marshals, 
clerks, and other officers of United States courts ; all ac- 
counts of officers in charge of the public buildings and 
grounds in the District of Columbia ; all accounts of the 
Department of Agriculture ; all accoimts relating to pris- 
oners convicted in United States courts. (R. S., § 277.) 

54:0. After the examination of accounts relating to the 
receipts from customs, and the accounts of collectors and 
other officers of customs, he is required to certify the bal- 
ances, and transmit such accounts, with the vouchers and 
certificates, to the Commissioner of Customs for his decis- 



THE FIRST AUDITOR. 213 

ion thereon, and, after a like examination, to certify the 
balances of all other accounts, and transmit such accounts 
in like manner to the First Comptroller for his decision 
thereon. (R. S., § 277.) 

^^Ot The First Auditor is prohibited by law, under se- 
vere penalties, from being concerned, directly or indirectly, 
in carrying on the business of trade or commerce ; or from 
being the owner, in whole or part, of any sea vessel ; or 
from purchasing, by himself or another in trust for him, 
any public lands or property ; or from being concerned in 
the purchase of any public securities of any State or of the 
United States ; or from taking or applying to his own use 
any emolument or gain for negotiating or transacting any 
business in the Treasury Department. (R. S., § 243.) 

^^1. By direction of the First Comptroller, where delay 
will be injurious to the United States, the First Auditor is 
required to audit and settle forthwith any particular account 
which he is authorized to audit and settle, and to report his 
settlement for the final revision of the Comptroller. (R. S., 
§271.) 

552. Besides the head of the office, the statutes provide 
foE a Deputy Auditor, four heads of divisions, and numerous 
clerks of the several classes. 

The deputy, as to his duties, is under the immediate di- 
rection of his superior, and becomes in the absence of the 
latter the Acting Auditor. 

552, The office of the First Auditor, as otherwise or- 
ganized, is constituted of the following-named divisions : 

1. Customs Division. 

2. Public Debt Division. 

3. Judiciary Division. 

4. Warehouse and Customs Bond Division. 

Duties are also elsewhere assigned to individual clerks in 
charge of a particular classification of business. 



214 THE EXECUTIVE DEPARTMENTS. 



I. Customs Division. 

554, To this division are assigned the accounts and 
returns of customs officers of the numerous ports of entries 
and collection districts, which accounts are received month- 
ly and are here examined and adjusted. In these accounts 
the collectors or other customs officers charge themselves 
with all customs duties on imports, duties on tonnage, and 
marine hospital dues collected, and they take credit for all 
deposits on account of the same. These accounts are ac- 
companied by separate abstracts of articles subject to com- 
pound and simple duties, and those free of duties by law ; 
also by separate abstracts of immigrants' effects and of 
tonnage receipts. From ports where there is no naval offi- 
cer, the accounts are accompanied by copies of the numer- 
ous entries of merchandise. These accounts, abstracts, and 
entries are all submitted in this division to a careful exam- 
ination and comparison as to the rates of duty, as prescribed 
by the tariff acts, and to other scrutiny as to the regularity 
of the proceedings both of the collector and the importer, 
and their conformity to law. 

555, This division receives, also, the customs officers' 
accounts for expenses of collecting the revenue, which are 
rendered monthly. These include all advances made to 
collectors ; also all sums received for storage, lighterage, 
weighing, gauging, measuring, and other items properly 
chargeable to him ; also other items entitling him to credit, 
such as payments of salaries of subordinate officers and 
clerks, expenses of the measurement of vessels, of revenue 
boats, public warehouses, contingent expenses, &c. 

556, It also receives and adjusts the emolument ac- 
counts of customs officers. In these accounts collectors 
charge themselves with the amounts of their respective sal- 
aries, as reported in the expense account ; also with the 



THE FIRST AUDITOR. 215 

official fees collected, the commissions allowed on account 
of collections deposited and accounted for in their customs 
accounts ; also with the amount allowed them as compen- 
sation from storage receipts in the expense account ; also 
with the sums received by them as distributive shares of 
fines, penalties, and forfeitm-es. They, on the other hand, 
receive credit for the amounts paid on duplicate and veri- 
fied accounts to deputies and to such clerks as are not, by 
special authorization, paid out of the fund for collecting 
the revenue ; also for their own compensation as collect- 
ors, except where collectors are allowed only a stated salary 
per annum ; also for their own share of fines, penalties, and 
forfeitures ; also for all payments on account of office rent, 
fuel, and other items-; also for their compensation from 
storage earned, not exceeding two thousand dollars per 
annum. 

537. Separate accounts are also received, stated, and 
adjusted in this division of the collection of fines, penalties, 
and forfeitures ; of collections for estates of deceased pas- 
sengers ; of marine hospital taxes ; also accounts of marine 
hospital expenses ; of steamboat inspection ; of revenue 
marine service ; of expenses of the light-houses ; of excess 
of deposits refunded ; of debentures paid, &c. 

SS8. All these accounts, upon being adjusted in this 
division, and on receiving the certificate of the Auditor, are 
transmitted for revision to the Commissioner of Customs. 

II. Public Debt Division. 

55®. To this division is assigned the settlement of ac- 
counts of the Treasurer of the United States, the Assistant 
Treasurers, United States depositaries, and other fiscal agents 
of the Treasury Department, for the payment of interest on 
the public debt, the redemption of United States bonds and 
obligations, including accounts for interest of the naval 



216 THE EXECUTIVE DEPARTMENTS. 

pension fund. The adjustment of these accounts involves 
the examination of the schedules of persons entitled to in- 
terest on the registered bonds, the proper identification of 
the signatures of the persons receiving the moneys set 
against the names respectively, the proper inquiries as to 
the authority, where the interest is drawn by incorporated 
companies, executors, administrators, guardians, and by 
attorneys in fact. Such adjustment also involves the exam- 
ination of the numerous coupons redeemed for payment of 
interest on the coupon bonds, and of all other proper 
vouchers entitling these officers to credits for the funds 
disbursed on these accounts. Upon such adjustment, and 
on receiving the certificate of the Auditor, the accounts 
are transmitted for the revision and final decision of the 
First Comptroller. 

III. Judiciary Division. 

5&0* This division adjusts all accounts for expenses of 
the courts of the United States. 

These duties embrace those of United States attorneys 
for attendance at court, and for their fees in United States 
cases ; also the accounts of the clerks of the courts for 
issuing process, filing papers, administering oaths, taking 
depositions, entering rules of court, making up the records, 
and for numerous other services, as well as for attendance 
in United States cases, which go to make up the aggregate 
compensation of these officers. They embrace also the 
accounts of United States marshals for expenses of United 
States courts, and for their fees in serving process and per- 
forming other services in United States cases. 

361. To adjust these accounts, thorough familiarity 
with the statutes prescribing the fees which these officers 
shall receive for different services is necessary. With 
regard to the accounts of clerks and marshals, it is also 



THE FIRST AUDITOE. 217 

essential for the accounting officers to be somewhat famil- 
iar with the practice in regard to the same or a similar 
class of services in the State courts. 

56S. The accounts of United States commissioners for 
their fees, as prescribed by the statute, are also examined 
and adjusted in this division. 

5©S. These accounts, when a settlement is made and 
signed by the Auditor, are also transmitted for revision to 
the First Comptroller, whose decision is final. 

IV. Warehouse and Bond Division. 

5-64:. It is the duty of this division to receive, examine, 
and adjust the warehouse and bond accounts, which collect- 
ors of customs are required to render separately from other 
accounts heretofore referred to in connection with the Cus- 
toms Division of this office. 

5GS. In these accounts the collectors are charged with 
the duties on all imported goods warehoused, rewarehoused, 
and constructively warehoused, and receive credit for the 
duties on all goods withdrawn for consumption, transporta- 
tion, and exportation ; also for all proper allowances of 
duties on goods or deficiencies. They are also charged 
with the duties secured by bonds taken on transportation 
or exportation of goods from the warehouse, and are cred- 
ited when such bonds are cancelled by delivery of the 
merchandise at the destined port, or when the same are 
landed outside the United States, according to the stipula- 
tions of these bonds respectively. As with the account for 
customs duties, a collector of a port where there is no naval 
officer is required to accompany his warehouse and bond 
account with a copy of each entry for withdrawal, whether 
for consumption, transportation, or exportation. The com- 
parison of these entries with the items of the account re- 
quires no inconsiderable care, patience, and labor on the 



218 THE EXECUTIVE DEPARTMENTS. 

t 

part of this division of the Auditor's office. Every impor- 
tation entered for warehouse may be traced by means of 
these accounts from the time of entry until it finally pays 
duties, or until the goods are exported from the country. 

(^S@. Besides the classes of accounts referred to, the 
office of the First Auditor settles and adjusts other accounts, 
which are distributed to individual clerks not belonging to 
any distinct divisions. 

These are accounts of the Treasurer of the United States 
for general expenditures ; accounts of the mints and assay 
offices ; accounts of disbursing officers for payments of 
salaries to all persons in the departments at Washington, 
including the pay-rolls of the Treasury, State, War, Navy, 
Interior, and Post Office Departments and the Department 
of Justice ; also accounts of the Clerk of the House of 
Kepresentatives and Secretary of the Senate for salaries 
and mileage of members, &c. ; Librarian of Congress, and 
salaries of officers of the Library of Congress ; Congres- 
sional Printer ; accounts for salaries in the offices of Assist- 
ant Treasurers of the United States and of United States 
depositaries, of the Metropolitan Police of the District of 
Columbia, of the United States Coast Survey, and of the 
President of the United States ; also accounts of Territorial 
officers. 

1^507. In this office are settled also all accounts for con- 
tingent expenses of all the executive departments, of the 
House of Kepresentdtives, of the Congressional Printer, of 
the Assistant Treasurers of the United States, of the Exec- 
utive Mansion, of the Commissioner of Agi'iculture, and of 
the Commissioner of Public Buildings and G-rounds. 

^©8. All the accounts settled in this office, with their 
vouchers and multiplied papers and abstracts, require a 
large force and much laborious examination. When the 
settlement has been made it is entered in the recording 



THE FIKST AUDITOR. 219 

division of the office, and the papers, together with the Au- 
ditor's certificate, are transmitted, if the account relates to 
customs, to the Commissioner of Customs, otherwise to the 
First Comptroller, for the revision of those officers respec- 
tively. If they admit the balance found due by the Audi- 
tor, they so certify it on the Auditor's certificate, or they 
make such corrections as in their judgment are required, 
and likewise certify the balance found due. 

The accounts with the numerous disbursing officers of 
the Grovernment are stated generally in this way in the sev- 
eral auditing offices, viz.: 

They are charged under the proper heads of appropria- 
tions with all requisitions issued in their favor ; also with 
sums transferred to thfem by other disbursing officers or 
received from other sources. 

They are credited with disbursements lawfully made, and 
with authorized transfers of money to other disbursing offi- 
cers ; also by requisitions for the covering in the Treasury 
of moneys deposited by them with the Treasurer, Assistant 
Treasurer, or authorized depositaries. 



220 THE EXECUTIVE DEPARTMENTS. 



CHAPTER XI. 

THE SECOND AUDITOR. 

^60. This office was established by act of March 3, 
1817. Previously, and almost from the commencement of 
the Government, there had been but one Auditor. But 
such a distribution of the public business was demanded 
as was calculated to result in a prompt settlement of pub- 
lic accounts. Hence the necessity for this act, Avhich pro- 
vided for five Auditors, to whom w*e assigned respectively 
the settlement of the accounts of the different departments, 
or of accounts of a specially defined character. 

5T0. The duties of the Second Auditor, as now defined, 
are to receive and examine all accounts relating to the pay 
and clothing of the army, the subsistence of officers, boun- 
ties and premiums, military and hospital stores, and the 
contingent expenses of the War Department ; all accounts 
relating to Indian affairs, and to agents of lead and other 
mines of the United States. (R. S., § 277.) 

571., After such examination he is required to certify 
the balances, and to transmit the accounts, with the vouch- 
ers and certificate, to the Second Comptroller for his decis- 
ion thereon. (R. S., § 277.) 

5T3. He is required also to audit and settle the ac- 
counts of line officers of the army, to the extent of pay due 
them for their services as such, notwithstanding the inability 
of any such officer to account for property intrusted to his 
possession or to make his monthly returns, if the Auditor 
shall be satisfied, by the affidavit of the officer or othei-wise, 
that the inability was caused by the officers having been a 



THE SECOND AUDITOR. 221 

prisoner in the hands of the enemy, or by any accident or 
casualty of war. (K. S., § 278.) 

572. He is authorized to detail a clerk to sign in his 
stead all certificates and papers issued under any provision 
of law relating to bounties, and he is held by law respon- 
sible for the official acts of the clerk assigned to such duty. 
(R. S., § 279.) 

574:. He is required, within the limits of the business 
assigned him by law, to keep accounts of the receipts and 
expenditures of the public moneys in regard to the War 
Department, and of debts due to the United States or mon- 
eys advanced relative to that department ; also to receive 
from the Second Comptroller the accounts finally adjusted, 
and to preserve them, with their vouchers and certificates. 
He is required annually, on the first Monday of November, 
to report to the Secretary of the Treasury the application 
of the money appropriated for the War Department ; also 
to make such reports on the business assigned him as the 
Secretary of War may demand ; also to record all requi- 
sitions drawn by the Secretary of War relating to the ex- 
penditures of his department, the accounts of which are 
subject to adjustment by the Second Auditor. (R. S., § 
283.) • 

The accounts coming within the province of this officer 
are hereinafter described in connection with the Book- 
keeper's Division of his office. 

573. The immediate subordinate officer to the Second 
Auditor is the Deputy Second Auditor, whose duties are 
assigned him by the head of the office. He acts in the 
place of the Auditor during sickness or absence, or when 
a vacancy occurs. 

Five chiefs of division constitute the principal force of 
the office of the Second Auditor. Numerous clerks of the 
several classes are provided by law for the transaction of 
tiie details of the business tb^r^nf 



222 THE EXECUTIVE DEPARTMENTS. , 

^7^. The divisions into which the office- is organized 
are as follow : 

1. Book-keeper's Division. 

2. Paymaster's Division. 

3. Indian Division. 

4. Pay and Bounty Division. 

5. Division for the Investigation of Fraud. 

6. Property Division. 

7. Division of Correspondence and Kecords. 

8. Archives Division. 

9. Miscellaneous Division. 

I. Book-keepeb's Division. 

57T. In this division all settlements of accounts made 
in the office are entered, embracing the following objects 
of disbursement: For pay of the army; recruiting, ord- 
nance, medical ; contingencies of the army and the Adju- 
tant-General's Department ; Soldiers' Home ; charges and 
credits to officers for overpayments, refunds, &c. ; arrears 
of pay ; proceeds of Government property ; freedmen's 
branch of the Adjutant-General's office ; transfers to credit 
of disbursing officers on Third Auditor's books ; Indian dis- 
bursements ; miscellaneous ; war claims and Indian claims. 

5f 8. This division issues certificates of non-indebted- 
ness to officers of the army. 

The accounts kept in this division are classified as Pay- 
master's, Indian, and Miscellaneous. 

The first comprises the disbursing accounts of army 
paymasters. 

The second class, the money accounts of superintendents 
of Indian affiiirs, Indian inspectors, Indian and special 
agents, and the Indian accounts of the disbursing clerk of 
the Department of the Interior ; also the claims of Indian 
contractors and employees for goods supplied and services 
rendered at the various Indian agencies. 



THE SECOND AUDITOR. 223 

The third class, the disbursing accounts of officers of the 
Medical and Ordnance Departments ; of recruiting officers ; 
Assistant Adjutants-Greneral disbursing the contingent fund 
of the War Department ; officers paying bounties and ar- 
rears of pay to colored soldiers or their heirs ; the disburs- 
ing clerk of the War Department, making payments from 
the appropriations for contingencies of the army, for medals 
of honor, for publication of official records of the war of 
the rebellion of 1861, and for the medical and surgical 
history and statistics ; and the accounts of engineer officers 
and quartermasters disbursing funds from the appropria- 
tion for contingencies of the army ; also charges and credits 
to officers and enlisted men for overpayments, double pay- 
ments, refunds, &c. 

S7^. This division also registers, journalizes, and posts 
all requisitions relating to these particular subjects of ac- 
counts for advance of moneys to disbursing officers, and 
for amounts found due individuals on settlements ; also all 
requisitions for warrants to cover moneys in the Treasury 
which have been deposited by officers whose accounts are 
the subject of examination in this office ; also all transfer 
and counter requisitions. 

^80. This division also prepares transcripts of accounts 
for suit in court, according to the provisions of section 886 
of the Revised Statutes, and registers bonds of disbursing 
officers whose accounts are subject to examination by the 
Second Auditor. 

II. Paymaster's Division. 

^81. In this division all paymasters' accounts for pay 
of the army are audited, and reported to the Second Comp- 
troller for revision. These accounts are received from the 
Paymaster-Greneral's office, where they first undergo an ad- 
ministrative examination. 



224 THE EXECUTIVE DEPAKTMENTS. 



III. Indian Division. 

S8S. In this division are audited and transmitted to the 
Second Comptroller for final revision all accounts of super- 
intendents of Indian aifairs, Indian agents, and other dis- 
bursing officers of the Indian Bureau. These accounts first 
undergo an administrative examination in the office of 
Indian affairs of the Department of the Interior. 

rv. Pay and Bounty Division. 

583. In this division all claims are settled for soldiers' 
back pay, or arrears of pay, or bounty, and for additional 
bounty under the acts of July 28, 1866, and April 22, 1872 ; 
claims of colored soldiers for arrears of pay and bounty, 
and for bounty under act of March 3, 1873. 

V. Division for Investigation of Frauds. 

584. This division examines all cases of wrongful or 
fraudulent receipt of moneys on paymasters' checks and 
vouchers which are brought to the notice of the Audi- 
tor ; all attempted or accomplished frauds in the settle- 
ment of claims in this office, involving perjury, forgery, or 
unlawful withholding of moneys collected from, the Gov- 
ernment. 

Each case is here taken up and investigated, by reference 
to the.papers and rolls in the office and in the War Depart- 
ment, as also by personal examination of parties interested, 
and from information obtained from other sources. Ab- 
stracts of facts are prepared, and cases are made up, when 
judicial action is required, for the attention of the Solicitor 
of the Treasury, to the end that offenders may be prose- 
cuted, or that the moneys wrongfully obtained may be 
recovered. 



THE SECOND AUDITOR. 225 



YI. Property Division. 

5S5. This division settles accounts of officers of the 
army for clothing, camp and garrison equipage, and per- 
forms other duties of a miscellaneous character. It also 
examines the settlements on file in the office relating to 
officers' accountability for,j)roperty, for the issue of certif- 
icates of non-indebtedness. 

VII. Inquiries and Replies. 

58 G. This division answers, from an examination of 
the rolls and papers pertaining to the accounts on file, all 
inquiries made by the Adjutant, Paymaster, Quartermaster, 
and Commissary Generals of the Army, the Commissioner 
of Pensions, the Third and Fourth Auditors, and other offi- 
cers respecting those accounts. It prepares certificates 
from the muster and pay rolls of the army to the Adjutant- 
General, the Third Auditor, and other officers, which are 
required frequently in the transaction of business in their 
respective offices, or in the interest of army officers, or of 
other persons. 

VIII. Correspondence ano Records. 

58 T. This division receives, notes, and refers the cor- 
respondence of the office ; registers the claims received ; 
receives, examines, registers, and mails or otherwise dis- 
poses of pay and bounty certificates. It also receives, re- 
cords, and indexes the letters written by the office, and 
performs other miscellaneous duties respecting the corre- 
spondence of the office. 

XI. Archives Division. 

588. The Archives Division receives and files all ac- 
counts which have been settled in the office, and attends to 
15 



226 THE EXECUTIVE DEPARTMENTS. 

their proper arrangement for convenient reference. It has 
the custody of the files, attends to the withdrawal of ac- 
counts and papers for use in the office or elsewhere and to 
their proper return to the files, and performs numerous 
other duties of a miscellaneous character. 

X. IVIlSCELLANEOUS DIVISION. 

589. This division adjusts atid settles accounts pertain- 
ing to the Ordnance Department, Medical Department, 
recruiting service, contingencies of the army and Adjutant- 
General's Department, secret service of the army, local 
bounty, freedmen's branch of Adjutant-Greneral's office, 
special acts of relief passed by Congress, and others of a 
miscellaneous character not distributed to the other divis- 
ions mentioned. This division has also the settlement of 
claims included in ordnance, medical, and other disburse- 
ments ; such as claims for services rendered by citizen 
physicians at places where no army surgeons were station- 
ed ; claims for keeping military convicts in certain State 
penitentiaries ; for furnishing arms, &c., to the Ordnance 
Department, &c. This division is also engaged in making 
a complete record of payments to officers of the army, both 
volunteer and regular, and, to this end, in overhauling pay- 
masters' accounts ; also in answering inquiries as to matters 
comins: before the division. 



THE THIRD AUDITOR. 227 



CHAPTER XII. 

THE THIKD AUDITOR OF THE TREASURY. 

^94>. The duties of the Third Auditor are to receive 
and examine all accounts relative to the subsistence of the 
army, the Quartermaster's Department, and generally all 
accounts of the War Department other than those assigned 
by law to the Second Auditor ; all accounts relating to army 
pensions, all accounts for compensation for the- loss of 
horses and equipments of officers and enlisted men in the 
military service of the United States, and for the loss of 
horses and equipments, or of steamboats, and all other 
means of transportation in the service of the United States, 
by contract or impressment. 

S91. After the examination of such accounts the Third 
Auditor is required to certify the balances, and to transmit 
the accounts, with all vouchers, papers, and the certificates, 
to the Second Comptroller for his decision. (R. S., § 277.) 

59S. In executing the requirements of law as to ac- 
counts for the loss of steamboats and other vessels, railroad 
engines and cars, the Third Auditor is authorized, in per- 
son or in such manner as he may deem most compatible 
with the public interest, to take testimony and make such 
investigation as he may deem necessary. For the expense 
incurred in such investigation he may approve proper vouch- 
ers for payment. (R. S., § 3488.) 

S93. The Third Auditor is required to register all req- 
uisitions of the Secretary of War for moneys out of appro- 
priations for the use of the War Department ; to keep all 
accounts of the receipts and expenditiu'es of the public 



228 THE EXECUTIVE DEPAKTMENTS. 

moneys in regard to the War Department, and of all debts 
due to the United States or moneys advanced relative to 
that department, to the extent that these subjects pertain 
to the class of accounts coming within his province to settle. 
He is required to receive from the Second Comptroller the 
accounts finally adjusted, and to preserve them, Avith their 
vouchers and certificates. He is required annually, on the 
first Monday of November, to report to the Secretary of the 
Treasury the application of the money appropriated for the 
War Department ; also to make such reports on the business 
assigned him as the Secretary of War may demand. (K. 
S., §§ 283, 3673.) 

594. A transcript from the books and proceedings of 
the Treasury Department, certified by the Third Auditor of 
the Treasury and authenticated by the seal of the Treasury 
Department, is entitled to admission in evidence of a bal- 
ance due by a delinquent ofiicer or other person accounta- 
ble for public money, in any suit involving these particular 
accounts of the War Department ; and thereupon the court 
trying the case may grant judgment and award execution 
accordingly. Copies of bonds, contracts, and other papers 
relating to or connected with the settlement of an account 
between the United States and an individual, made by the 
Third Auditor, when so certified to be true copies of the 
originals, and so authenticated, may be attached to such 
transcript, and are entitled to the same validity and to equal 
credit with the originals if produced and authenticated in 
court. (R. S., § 886.) 

595. By the second section of the act of June 16, 1874, 
making appropriations for the support of the army, it is 
provided that the Third Auditor, together with the Quarter- 
master-Gleneral and Commissary-Gleneral, shall continue to 
receive, examine, and consider the justice and validity of 
such claims as shall be brought before them under the act 



THE THIRD AUDITOR. 229 

of July 4, 1864, and the amendatory acts ; such claims, if 
allowed by them, to be reported by the Secretary of the 
Treasury, at each session of Congi-ess, to the Speaker of 
the House of Eepresentatives, by whom they shall be laid 
before Congress for consideration. The claims here re- 
ferred to are those of loyal citizens in States not in rebel- 
lion for quartermaster or commissary stores actually fur- 
nished the army of the United States and receipted for by 
the proper officer receiving the same, or which may have 
been taken by such officers without giving a receipt. 
(Stats. 18, p. 75 ; Stats. 13, p. 381.) 

596, The same provision by act of Jime 23, 1874, is 
extended to affect claims for steamboats and other vessels 
pending in the office of the Third Auditor ^under joint res- 
olution of December 23, 1869, and March 3, 1871. 

597. In addition to the head of the office, the statutes 
provide for a Deputy Thu-d Auditor. His duties are not 
prescribed by law. He, however, performs such services 
as the Third Auditor may assign him, and in the absence 
of his superior he performs the duties of that officer as 
Acting Auditor. 

The statutes also prescribe five chiefs of division, and 
also make provision for numerous clerks in the office of 
the several classes. 

This office is organized into the following-named divis- 
ions : 

1. Book-keeper's Division. 

2. Quartermaster's Division. 

3. Subsistence Division. 

4. Claims Division. 

5. Pension Division. 

6. Collection Division. 

The latter division is not within the number of those for 
which the statutes make provision. Its head is selected 



230 THE EXECUTIVE DEPARTMENTS. 

from among the several classes of clerks provided for the 
general business of the office. 

I. The Book-^keeper's Division. 

508. It is the duty of this division to keep an account 
of the appropriation authorizing the disbursements ; also 
the money accounts of disbursing officers which are settled 
in the office. All accounts when finally adjusted are lodged 
for the time in this division, where the entries of a general 
character are made to the debit and credit of each official 
account, and the balances are shown. The same proceed- 
ing, substantially, .is had with regard to claims which have 
been adjusted and allowed. All requisitions for advances 
of moneys to difsbursing officers drawn by the Secretary of 
War are charged in this division to the particular officer's 
accounts respectively ; as are also requisitions issued by the 
Secretary of the Interior as advances to pension agents for 
the payment of army pensions. In this division are also 
entered all credit and counter-requisitions, on account of 
army and pension appropriations, drawn by the Secretaries 
of War and the Iiilerior in favor of the Treasurer of the 
United States, on different persons to whom money has 
been advanced and charged, and who have a surplus for 
repayment into the Treasury. 

II. The Quartermaster's Division. 

500. The duties of this division consist in the exami- 
nation and settlement of the accounts of quartermasters of 
the army. These accounts embrace disbursements for bar- 
racks and quarters, hospitals, store-houses, offices, stables, 
and transportation of army supplies ; the purchase of army 
clothing, camp and garrison equipage, cavalry and artillery 
horses, fuel, forage, straw, material for bedding, stationery ; 
payments of hired men and of per diem to extra-duty men ; 



THE THIRD AUDITOR. 231 

expenses incurred in the pursuit and apprehension of de- 
serters ; for the burial of officers and soldiers ; for hired 
escorts, expresses, interpreters, spies, and guides ; for vet- 
erinary surgeons and medicines for horses ; for supplying 
posts with water, and for all other proper and authorized 
outlays connected with the movements and operations of 
the army not expressly assigned to any other department. 

6©0. It also settles accounts for property purchased 
with the funds of the Quartermaster's Department, upon 
returns received through the office of the Quartermaster- 
Greneral, with the exception of clothing, camp and garrison 
equipage, which are under the supervision of the Second 
Auditor. These reftirns show whether the disposition made 
of such property is in conformity with law and army regula- 
tions. 

6®1. These accounts first undergo an administrative 
examination in the proper bureau of the War Department, 
from which they are received in this division. After ad- 
justment here, and upon receiving the proper certificate of 
the Third Auditor, they are transmitted for revision and 
final decision of the Second ComptroHer of the Treasury. 
Uj)on that officer's decision the accounts are returned to 
the office of the Third Auditor, and after the proper 
entries are made in the Book-keeper's Division they are 
placed in the office files, in accordance with a number pre- 
viously given to the settlement, and by which it is after- 
wards known. 

III. The Subsistence and Engineer Division. 

60^. This division examines the accounts of commis- 
saries and acting commissaries in the army, with regard to 
their purchases of and accountability for the provisions, 
stores, and supplies for the subsistence of the army. These 
officers render monthly money accounts, accompanied by 



232 THE EXECUTIVE DEPARTMENTS. 

proper vouchers for the disbursements of the funds ad- 
vanced to them, and also with a provision return, shomng 
the disposition of provisions and stores purchased or de- 
rived from other sources. These accounts reach the Third 
Auditor through the Commissary-General of Subsistence. 
After adjustment in this division they are transmitted to 
the Second Comptroller for revision, and upon their return 
similar entries are made as in the case of quartermasters' 
accounts, when they are placed on file and remain in the 
custody of this office under the particular number of the 
settlement. 

©OS. This division also examines and adjusts the ac- 
counts of the officers and agents of thp Engineer Depart- 
ment of the army, who disburse moneys out of the various 
appropriations made from time to time by Congress for the 
construction and repair of public works. These accounts 
embrace such disbursements for the following : 

The purchase of sites and material for and construction 
and repair of the various fortifications throughout the Uni- 
ted States. 

The construction, and repau'S of roads, bridges, bridge- 
trains, &c., for armies in the field. 

Surveys on the Atlantic and Pacific coasts. 

Examinations and surveys of the northern and western 
lakes and rivers. 

Construction and repairs of breakwaters. 

Repair and improvement of harbors, both on the sea and 
the lake coast. 

Improvement of rivers, and the purchase of snag and 
dredge boats for the same. 

The expenses of the Military Academy at West Point. 

The proceedings regarding these accounts are the same 
in substance as explained in regard to the accounts pre- 
viously mentioned. 



THE THIRD AUDITOR. 233 



IV. The Claims Division. 



G04t. This division is charged with the examination and 
settlement of claims of a miscellaneous character arising 
in the various branches of service in the War Department. 
To particularize, they embrace those growing out of the 
purchase or appropriation of supplies and stores for the 
army ; the purchase, hire, or appropriation of water craft, 
railroad stock, horses, wagons, and other means of trans- 
portation ; the transportation contracts of the army ; the 
occupation of real estate for camps, barracks, hospitals, 
fortifications, &c. ; the hire of employees, mileage, courts- 
martial fees, travelling expenses, commutations, &c. ; claims 
for compensation for vessels, railroad cars, engines, horses, 
equipage, wagons, &c., lost in the military service ; claims 
growing out of the Oregon and Washington Territorial 
wars of 1855 and 1856, and other Indian wars ; claims of 
various descriptions under special acts of Congress, and 
claims of the several States and Territories for expenses 
incurred by them in raising and equipping troops for the 
service of the United States, in suppressing the rebellion 
of 1861, and for the suppression of Indian outbreaks. 

The special claims referred to are those coming within 
the provisions of the Revised Statutes, sections 3482 to 
348C, and of the act of July 4, 1864, (Stats. 13, p. 381,) as 
reenacted in section 300 of those statutes. The first class 
embraces claims on account of horses lost in battle or 
dying of wounds received therein, abandoned in the field 
for want of transport or of forage, or on account of prop- 
erty lost or abandoned while in the military service. The 
second class embraces all claims of loyal citizens in States 
not in rebellion for quartermaster's and subsistence stores 
actually furnished to the army, receipted for, or taken and 
not receipted for. Such claims are by law requked to be 



234 ■ THE EXECUTIVE DEPARTMENTS. 

first submitted to the Quartermaster-Greneral or Commis- 
sary-Greneral respectively for examination, by whom the 
same are to be reported to the Third Auditor for settle- 
ment. By the act of June 16, 1874, the claims of the 
last class, if allowed by the officers mentioned, are to be 
reported to Congress for consideration and appropriation. 

V. The Pension Division. 

©05. The duties devolving upon this division embrace 
the examination and settlement of all accounts pertaining 
to the payment of army pensions. 

These pensions are paid by agents distributed at conven- 
ient points throughout the country. They make their pay- 
ments quarterly and submit their accounts, together with 
all vouchers for each month, directly to the Third Auditor. 

6015. In this division a roll book is kept of all army 
pensioners of the several classes. When a pension is 
granted by the Secretary of the Interior a certificate is sent 
directly to the proper pension agent, while at the same 
time a copy is transmitted to the Third Auditor, the sub- 
stance of which is entered in the roll book referred to in 
the proper agent's subdivision. On this roll is given the 
name in full of the pensioner, date of commencement and 
ending of the pension, or other data to assist in the proper 
adjustment of the accounts of the several agents. 

60 T. An account is kept with each pension agent, 
chai'ging him with all moneys advanced for payment of 
pensions. 

Upon the receipt of his monthly statement, together with 
the abstract and vouchers, a preliminary examination is 
made in this division, to see if the money advanced is prop- 
erly accounted for ; when, after a written acknowledgment 
of receipt, the account is filed to await its turn for audit. 

Upon the adjustment, each voucher is carefully exam- 



THE THIRD AUDITOR. 235 

ined, and the payment made is entered on the roll book 
opposite the pensioner's name. When the adjustment is 
completed the account and vouchers are sent to the Sec- 
ond Comptroller for revision. On their return with his 
official certificate, they are placed under the appropriate 
munber of the settlement in the permanent files of the 
office. 

608. It is the duty of this division, on the return from 
the Comptroller of a settlement certified by him, to notify 
the officer whose account has been thus settled in such 
division of the state of that account, explaining specifically, 
but minutely, the differences existing between him and the 
Grovernment. 

- VI. The CoiiLBCTiON Division. 

©®©. This division makes examinations of settlements 
on file, and prepares papers and data when it becomes nec- 
essary to bring suit against a delinquent officer and his 
bondsmen. 

61®. It is also charged with the entering of payments 
by the department for property purchased or seized by 
army officers, upon the abstracts of property filed with 
their accounts. These abstracts embrace property pur- 
chased or seized by the officers of the army while in the 
field with troops, and not paid for. 

The liability of the Government for such property is con- 
ceded, and consequently numerous claims by private par- 
ties for the value of the articles sold or seized are made, 
and have been made in the past, upon the officers of 
the executive department authorized to make settlements. 
Without some check on the property returns, it would be 
impracticable to tell whether certified vouchers and mem- 
orandum receipts presented in proof of claims have been 
already paid. Payments may have been made by a disbiirs- 



236 THE EXECUTIVE DEPARTMENTS. 

ing officer of the Quartermaster's Department, and it is 
wholly impracticable to examine the money accounts of 
every officer who may have paid the claim. Fraudulent 
and erroneous claims are liable to be presented at any 
time, and the GTovernment is powerless if it has not some 
means of practicable or ready access calculated to show 
the fraud or error. Therefore, by entering payment oppo- 
site the purchase or seizure on these accountability abstracts 
of th6 purchasing or seizing officer, every payment made 
will be a matter of record on the evidence, which must be 
referred to in case of a claim presented. This seems to be 
the only feasible mode for the protection of the Grovern- 
ment against the double payment of claims liable to arise 
on these abstracts. 

611. This Collection Division is charged also with the 
examination of army muster rolls, to answer inquiries of 
the Pension Office as to the time of service of persons 
making claims for pensions and bounty lands. 



THE FOURTH AUDITOR. 237 



CHAPTER XIIL 

THE FOURTH AUDITOR. 

^IS. This office was originally established, as herein- 
before remarked, by the act of March 3, 1817. 

HIS. The general duties of the Fourth Auditor, as de- 
fined by statute, are to receive and examine all accounts 
accruing in the Navy Department or relative thereto, and 
all accounts relating to navy pensions ; and after the ex- 
amination of such accounts to certify the balances, and to 
transmit the accounts, with the vouchers and his certificates, 
to the Second Comptroller for that officer's decision there- 
on. (R. S., § 277.) 

614. He is required to keep accounts of the receipts 
and expenditures of the public moneys relative to the 
Navy Department, and of all debts due to the United States 
on moneys advanced in relation to that department ; also 
to receive from the Second Comptroller the accounts which 
shall have been finally adjusted, and to preserve such ac- 
counts, with their vouchers and certificates ; also to record 
all requisitions drawn by the Secretary of the Navy ; also 
to report annually, on the first Monday in November, to 
the Secretary of the Treasm-y the application of the money 
appropriated for the Department of the Navy ; also to make 
such report on the business assigned him as the Secretary 
of the Treasury may deem necessary. (R. S., § 283.) 

@15. In case of the loss or capture of a vessel belong- 
ing to the United States navy, the Fourth Auditor, under 
the direction of the Secretary of the Navy, is authorized, 
in the settlement of the accounts of a paymaster of such 



238 THE EXECUTIVE DEPARTMENTS. 

vessel, to credit him with such portion of the amount of 
the provisions, clothing, small stores, and money with which 
he stands charged, as the said Auditor shall be satisfied was 
inevitably lost by such capture or loss. (R. S., § 284.) 

Gl&» Every disbursement of public moneys or disposal 
of public stores made by a disbursing officer pursuant to an 
order of any commanding officer of the navy, may be al- 
lowed by the Fourth Auditor in the settlement of the ac- 
counts of the officer, upon satisfactory evidence of the issu- 
ance of such order and of the payment of money or disposal 
of stores in conformity with it ; for the propriety of which 
the commanding officer aforesaid is by law held account- 
able. (R. S., § 285.) 

©IT. The Fourth Auditor, together with the Second 
Comptroller, as the proper accounting officers, in settling 
the accounts of seamen and others, not officers, boi'ne on 
the books of any vessel of the navy which shall have been 
wrecked, or which shall have been unheard from so long 
that her wreck may be presumed, or which shall have been 
destroyed or lost with the rolls and papers necessary to a 
regular and exact settlement of such accounts, is authorized 
to fix a day when such wreck, destruction, or loss shall be 
deemed to have occurred. (R. S., § 286.) 

Also in case of the loss of any vessel in the employ of 
the United States, by casualty or in actiom with the enemy, 
together with her papers necessary to the exact ascertain- 
ment of the several accounts of the same, to assume the 
last quarterly return of the paymaster as the basis for the 
computation of the subsequent credits to those on board, 
to the date of such loss, if there be no official evidence to 
the contrary ; or when such quarterly return has not been 
made, to adjust such accounts on principles of equity and 
justice. (R. S., § 287.) 

Also, in case of such loss, he may allow and pay to 



THE FOURTH AUDITOR. 239 

each person, not an officer, employed on the vessel so sunk 
or destroyed, and whose personal eiFects have been lost, a 
sum not exceeding sixty dollars, as compensation for such 
loss ; or in case of the death of such person, to the widow, 
child or children, father, mother, or brothers and sisters 
jointly, in that order of preference. (R. S., §§ 288, 289.) 

618. The Fourth Auditor is also, in conjunction with 
the Second Comptroller, authorized, with the approval of 
the Secretary of the Navy, to allow any officer of the navy 
or marine corps a sum not exceeding his sea pay for one 
month, as compensation for the loss of his personal effects, 
on any vessel in the employ of the United States which, 
since the 19th of April, 1861, has been sunk or destroyed 
without fault or negligence on the part of such officer. 
But a schedule and certificate must in all cases be required 
from the officer making the claim. (R. S., § 290.) 

61®. When a suit is brought involving accounts of the 
Navy Department, a transcript from the books and proceed- 
ings of the Treasury Department, certified by the Fourth 
Auditor and authenticated under the seal of the Treasury, 
is entitled to be admitted in evidence ; and thereupon the 
court trying the case is authorized to grant judgment and 
award execution accordingly. And all copies of bonds, 
contracts, or other papers relating to or connected with the 
settlement of any such account between the United States 
and an individual, when certified by said Auditor to be true 
copies of the originals on file, and so authenticated under 
seal, may be annexed to such transcript, and are given by 
law equal validity and credit as the original papers, if pro- 
duced and authenticated in court. (R. S., § 886.) 

690. The Fourth Auditor is assisted by a deputy, whose 
duties are assigned him as in the case of other deputy 
bureau officers in the Treasury Department, as before ex- 
plained. 



240 THE EXECUTIVE DEPARTMENTS. 

OSl. By law, the office of the Foiirth Auditor is allowed 
three chiefs of divisions. The office is, however, organized 
into six divisions, three of them being under the supervision 
of the like number of chiefs authorized by the statutes. 
These divisions are as follow : 

1. Paymaster's Division. 

2. Navy Agent's Division. 
S. Prize Division. 

4. Navy Pension Division. 

5. Book-keeper's Division. 

6. General Claims Division. 

I. Paymaster's Division. 

6SS. This division examines, settles, and adjusts ac- 
counts of paymasters of the navy. These accounts are for 
pay of the navy and marine corps. They are made quar- 
terly, and transmitted directly, with all papers and vouchers, 
by the several paymasters, to the Fourth Auditor of the 
Treasury for settlement. These embrace a muster and pay 
roll of the naval station, navy-yard, or naval vessel under 
payment by the particular .paymaster. 

After adjustment the accounts are sent to the office of 
the Second Comptroller for revision, and after final decis- 
ion by that officer they are returned and placed on file in 
the office of the Fourth Auditor. 

II. Navy Agent's Division. 

6^3. This division settles all accounts of navy agents 
disbursing moneys for the purchase of supplies for navy- 
yards, naval stations, and for the service of the navy ; also 
all accounts of navy agents for payment of allotments. 
These allotments are the provision for the payment of a 
fixed sum per month, not over one-half pay, which an officer 
who is at sea on a naval vessel makes for the benefit or 



THE FOURTH AUDITOR. 241 

support of his wife or family. By executing a form some- 
what in the nature of a power of attorney, the member of 
his family or person mentioned therein is allowed to draw 
from a paymaster or navy agent at the place named a cer- 
tain portion of the monthly pay of the officer. These allot- 
ments are received and registered in the office of the Fourth 
Auditor, in this division. The officer's pay, therefore, ap- 
pears in two separate accounts for the same period of time, 
viz., in that of the paymaster at home who pays the allot- 
ment, and that of the paymaster on the vessel at sea or in 
a foreign port, wherever he may be paid the balance of his 
monthly compensation. The latter is adjusted in the Pay- 
master's Division of this office, while the allotment account 
is settled in the Navy Agent's Division. A careful compar- 
ison of the diiFerent accounts is required, and a continual 
reference from one to the other also, so that any overpay- 
ment may be detected. 

III. Prize and Eecord Division. 

634. This division settles all claims for prize-money 
arising out of the peculiar system of awards made by law 
to the officers and men of United States naval vessels which 
have raade capture of a war vessel of the enemy, or of any 
other vessel or property adjudicated as lawful prize. The 
statutes declare what shall be in such cases the distributive 
shares of the officers and men of the capturing vessel, or 
other vessel or vessels within signalling distance. These 
distributive shares are adjusted in this division. All mat- 
ters of this class of business in this division arose out of 
the rebellion of 1861, and of course ai'e now of small ex- 
tent and constantly diminishing. 

In addition to this, the division is charged with the duties 
of preparing tabular statlments and reports called for by 
Congress and the Secretary of the Treasury ; of keeping 
16 



242 THE- EXECUTIVE DEPARTMENTS. 

a record of appointments, resignations, removals, and ab- 
sences, and with the payment of the salaries of the em- 
ployees of the office. 

IV. Navy Pension Division. 

G25, This division receives from the pension agents 
who are assigned to the payment of navy pensions their 
accounts, which are here examined and adjusted. A roll 
of all pensioners is also kept in this division, and each per- 
son is charged with each quarter-yearly pension paid him 
by the pjension agent. This division corresponds, in the 
nature of its duties and mode of transacting business, with 
the Pension Division of the Third Auditor's office, the one 
adjusting accounts of navy pensions, and the other those of 
army pensions. 

0^6. The claims for pensions of either class are deter- 
mined by the Commissioner of Pensions. As in the case 
of army pensions, he issues his certificate to the proper 
agent when a navy pension is granted, giving notice of the 
fact, the name of the pensioner, the £^mount and class of 
pension, and of the time when the same commences to run. 
A duplicate of this certificate is also sent to the Fourth 
Auditor, who enters the name and subject-matter^ on his 
rolls. A like certificate is also sent to these officers, noti- 
fying them of the discontinuance of a pension, 

G27, The amount bestowed during the fiscal year of 
1877 and 1878, and the number of navy pensioners at the 
end of that year, were as follow : 
Amount, ........... |507,105.37 

Invalid, 2,096 

Widows and dependent relatives, . . . 2,483 

V. Book-keeper's Division. 

038. This division is similar in its duties to the book- 
keeping divisions of the other auditing offices. It registers 



THE FOURTH AUDITOR. 243 

and enters all pay and repay requisitions issued by the Sec- 
retary of the Navy for and on account of the pay and sup^- 
port of the naval branch of the military service. All 
requisitions for advances of moneys from the appropria- 
tions for that service are here charged in the accounts of 
the disbursing officers who are respectively to be held ac- 
countable. All accounts settled in the other divisions of 
the office are here journalized, and other details of business 
appurtenant thereto are given attention. 

VI. Claims Division. 

6^9. This division examines and settles all accounts 
for back pay of officers and men in the navy, and for trav- 
elling expenses of officers ; also all accounts of deceased 
persons whose names are on the navy rolls, and for whose 
services money is due ; also accounts of a general nature. 



244 THE EXECUTIVE DEPARTMENTS. 



CHAPTER XIV. 

THE FIFTH AUDITOR OF THE TREASURY. 

630. This officer was originally provided for by the act 
of March 3, 1817, already referred to. 

631. His duties are to receive and examine all accounts 
accruing in or relative to the Department of State, all ac- 
counts involved in the collection of internal revenue, all 
accounts relating to the contingent expenses of the Patent 
Office, and all accounts relating to the census. (R. S., § 
277.) 

63S. Whenever any sum of money shall be issued from 
the Treasury for the purpose of intercourse or treaty with 
any foreign nation pursuant to law, the President is author- 
ized to cause the same to be duly settled annually with the 
proper accounting officers of the Treasury, by causing the 
same to be accounted for, specifically, if the expenditure 
may in his judgment be made public ; and by makij;ig or 
causing the Secretary of State to make a certificate of the 
amount of such expenditure as he may deem it advisable 
not to specify ; and every such certificate shall be deemed 
a sufficient voucher for the sum therein expressed to have 
been expended. (R. S., § 291.) 

633. This office is also provided by law with a Deputy 
Auditor, who performs such duties as are assigned him by 
his superior, and acts in the place of the latter in case of 
sickness, absence, or of a vacancy. The statutes also pro- 
vide for the appointment of two chiefs of divisions. 

634. One of these chiefs is assigned to the charge of 
the Diplomatic and Consulai' Division, wherein' are adjusted 



THE FIFTH AUDITOE. 245 

all accounts for salaries, contingent expenses of diplomatic 
and consular officers, together witli, those for fees received 
by the latter. 

&25. The other chief is in charge of the Division of 
Internal Revenue, embracing the adjustment of all inter- 
nal-revenue accounts. « 

^SSH. The business of the office pei-tains mainly to the 
adjustment of the following-named accounts : 

Accounts for salaries and contingencies of United States 
ministers abroad, charges d'affaires, secretaries of legation, 
interpreters, dispatch agents, &c. 

Accounts for salaries, emoluments, and contingencies of 
United States consuls, consular agents, commercial agents, 
consular clerks, &c., and for fees received by consuls for 
which they are required to account. These accounts em- 
brace also their expenditures for the relief of United States 
seamen in foreign ports, and for their passage home when 
destitute ; as likewise all amounts received from masters 
of vessels for three months' extra Fages of seamen dis- 
charged in foreign ports. 

Accounts of the Disbursing Clerk of the Department of 
State for expenses of editing, publishing, and distributing 
the United States statutes ; for stationery, furniture, books, 
maps, lithographing, uostage of the State Department, con- 
tingent expenfes of foreign missions, expenses of rescuing 
shipwrecked United States seamen, &c. 

Accounts approved by the Secretary of State for expenses 
under sundry appropriations, such as those for surveys of 
boundaries between the United States and the British pos- 
sessions ; for salaries and expenses of Claims Commissions, 
adjusting controversies between our citizens and subjects 
of foreign powers ; for extradition of criminals ; for inter- 
preters for consular courts ; for marshals for consular 
courts of Japan, China, Siam, and Turkey ; for rent of 



246 THE EXECUTIVE DEPARTMENTS. 

prisons for United States convicts in those countries ; for 
interpreters, guards, and other expenses of consulates at 
Constantinople, Smyrna, Cairo, Jerusalem, and Beiroot, in 
the Turkish dominions. 

Accounts of the Disbursing Clerk of the Department of 
the Interior for the expense of taking the census ; for 
contingent expemses of the Patent Office, and for plates, 
lithographing, drawings, tracings, &c., in that office ; for 
expenses of distributing public documents ; for preserva- 
tion of collections in the Smithsonian Institution, &c. 

Accounts of Disbursing Clerk of the Post Office Depart- 
ment for contingent expenses of that department. 

Accounts for salaries and miscellaneous expenses of the 
office of the Commissioner of Internal Revenue, embrac- 
ing attorneys' fees, rewards, travelling expenses, stationery, 
rent, telegrams, &c. 

Accounts of the Commissioner of Internal Revenue for 
internal-revenue stamps of the several classes of stamps for 
distilled spirits, tobacco, snuff, and cigars ; for special-tax 
stamps, beer stamps, documentary and proprietary stamps. 

Accounts of collectors of internal revenue for collections 
and disbursements. 

Accounts of stamp agents authorized to sell stamps. 

Accounts for refunding taxes illegally assessed, and 
moneys received on lands sold for direct ta*es. 

Accounts for the engraving and printing of internal- 
revenue stamps and for stamp paper. 

Accounts for salaries and expenses of internal-revenue 
agents, surveyors of distilleries, fees and expenses of gang- 
ers, &c. 

Accounts of the Secretary of the Treasury for awards to 
informers out of fines, penalties, and forfeitures collected. 

Accounts for the expenses of the detection and prosecu- 
tion of fraud upon the internal revenue, &c. 



POST-OFFICE ACCOUNTS. 247 



CHAPTER XV. 

THE SIXTH AUDITOR. 

$3*7. Previous to the revision of the United States stat- 
utes, the duties of this position devolved upon an officer 
known by the awkward title of the Auditor of the Treasury 
for the Post Office Department. The Revisers sought to 
harmonize the statutes, as regards the auditing officers, by 
naming them in a regular sequence ; and accordingly they 
denominated this one the Sixth Auditor of the Treasury. 
In a subsequent act (that of March 3, 1875, — an appropria- 
tion act) Congress seems to have overlooked the fact of the 
change of name of the officer, then recently made, by the 
Revised Statutes .; for it used in that act the old name in 
designating the office appropriated for. The Auditor of 
the Treasury for the Post Office Department is in reality 
the Sixth Auditor of the Treasury. 

6S8. This office was originally created by act of Con- 
gress of July 2, 1836. Previously the duties had devolved 
upon the Fifth Auditor, in addition to his other duties con- 
nected with the settlement of different accounts. 

03l>. The duties of the Sixth Auditor bear relation both 
to the Treasury and Post Office Departments. He is an 
officer of the Treasury, and under the direct control of the 
Secretary ; but, at the same time, he is also by law subject 
in certain respects to instructions which may be given by 
the Postmaster-Greneral. He is to report to the latter when 
required, and to certify to him all official balances found 
on settlements of official accounts. He is substantially an 
officer of both departments^ (7 Opin., 445.) 



248 THE EXECUTIVE DEPARTMENTS. 

640. He is assisted by a deputy, wlio acts in his place 
in case of absence and sickness. The law authorizes eight 
heads of division. The office is formed into eight divisions, 
as follow : ^ 

1. Examining Division. 

2. Registering Division. 

3. Book-keeping Division. 

4. Stating Division. 

5. Collecting Division. 

6. Foreign Mail Division. 

7. Pay Division. 

8. Money-Order Division. 

641. The duties of the head of the office, as specified 
by statute, are as follow : 

He is required to receive all accounts arising in the Post 
Office Department or relative thereto, with the vouchers 
necessary to a correct adjustment thereof, and to audit and 
settle the same, and to certify the balances to the Post- 
master-Greneral ; also to keep and preserve all accounts 
and vouchers after settlement. He is required to close the 
account of the department quarterly, and to transmit to the 
Secretary of the Treasury quarterly a statement of its re- 
ceipts and expenditures. He is required to report to the 
Postmaster-Greneral, when the latter desires, the manner 
and form of keeping and stating the accounts of the de- 
partment, and the official forms of papers to be used in 
connection with its receipts and expenditures. He is re- 
quired also to report to the Postmaster-General all delin- 
quencies of postmasters in rendering their accounts and 
returns, or in paying over money-order funds and other 
receipts at their offices, and likewise to notify him of the 
discovery of deficiencies in such accounts. It is made his 
duty to register, charge, and countersign all warrants upon 
the Treasury for receipts or payments, issued by the Post- 



THE SIXTH AUDITOE. 249 

master-Greneral, when warranted by law. He is required to 
perform such other duties in relation to the financial con- 
cerns of the department as may be assigned to him by the 
Secretary of the Treasury, and to make to the Secretary or 
to the Postmaster-Greneral such reports respecting the same 
as either of them may require. (R. S., § 277 ; act Febru- 
ary 4, 1879.) 

64^. Unlike the other Auditors, his settlements of aof- 
counts are not subject to revision by any other officer, 
except when dissatisfaction is expressed by any person or 
by the Postmaster-General, in which case an appeal may 
be taken within twelve months to the First Comptroller, 
whose decision is final. (R. S., § 270.) 

64S. It is his duty to superintend the collection of all 
debts due the Post Office Department and all penalties and 
forfeitures imposed for violation of the postal lav^^s, and to 
take all such other measures as may be authorized by law 
to enforce the payment of such debts and the recovery of 
such penalties and forfeitures ; also to superintend the col- 
lection of all penalties and forfeitures arising under other 
statutes, where such penalties and forfeitures are the con- 
sequence of unlawful acts affecting the revenues or prop- 
erty of the Post Office Department. (R. S., § 292.) 

644. He is required to keep the accounts of the money- 
order business separately, and in such manner as to show 
the number and amount of money orders issued at each 
office, the number and amount paid, the amount of fees 
received, and all expenses of the money-order business. 
(R. S., § 293.) 

©45. It is made his duty to state and certify quarterly 
to the Postmaster-Greneral an account of the money paid 
by postmasters, out of the receipts of their offices and pur- 
suant to appropriations, on account of the expenses of the 
postal service, designating the heads under which such 
payments were made. (R. S., § 294.) 



250 THE EXECUTIVE DEPARTMENTS. 

®4:S. The Sixth Auditor may, with the consent of the 
Postmaster-Gleneral, compromise a judgment obtained for 
a debt or damages due the Post Office Department, and 
accept a less sum in satisfaction thereof, when it appears 
satisfactorily to him that such judgment or the unpaid part 
thereof cannot be collected by due process of law. (R. S., 
§ 295.) 

He is required to forward to the Department of Justice 
certified copies of any papers in his office tending to sus- 
tain the claim, in case of delinquency of any postmaster, 
contractor, or other officer, agent, or employee of the Post 
Office Department. (R. S., § 296.) 

^^7. He may administer oaths to witnesses in any case 
in which he may deem it necessary for the due examina- 
tion of the accounts with which he is charged. (R. S., § 
297.) 

©4:8. The Sixth Auditor is empowered to ascertain the 
facts, under regulations prescribed by the Postmaster-G-en- 
€ral, respecting any case of fine, penalty, or forfeiture, 
disability, or alleged liability for any money, by way of 
damages or otherwise, under any law relating to officers, 
employees, operations, or business of the postal service, 
and to certify to the Postmaster-G-eneral that the interests 
of the department require the exercise of his powers over 
fines, penalties, forfeitures, and liabilities ; and thereupon, 
with the written consent of that officer, he may mitigate or 
remit such fine, penalty, or forfeiture, remove such disa- 
bility, or compromise, release, or discharge such claim for 
such sum of money and damages, and on such- terms as 
the Auditor shall deem just and expedient. (R. S., § 409.) 

64®. It is provided that copies of the quarterly returns 
of postmasters, and of any papers pertaining to the accounts 
in the office of the Sixth Auditor, and transcripts from the 
money-order account books of the Post Office Department, 



THE SIXTH AUDITOR. 251 

when certified by the Sixth Auditor under the seal of his 
office, shall be admitted as evidence in the courts of the 
United States in civil suits and criminal prosecutions. In 
any civil suit, in case of delinquency of any postmaster or 
contractor, a statement of the account certified as aforesaid 
is admissible in evidence, and the court is authorized there- 
upon to give judgment and award execution, subject to the 
provisions of law as to proceedings in such civil suits. (R. 
K, § 889.) 

®^@. Payments of money out of the Treasury on ac- 
count of the postal service, and in pursuance of appropria- 
tions, are required to be by warrants of the Postmaster- 
Oeneral, registered and countersigned by this Auditor, and 
expressing on their face the appropriation to which they 
should be charged. (R. S., § 3674.) 

@St, Whenever a postmaster is required to execute a 
new bond, all payments made by him after the execution 
of such new bond may, if the Postmaster-G-eneral or the 
Sixth Auditor deems it just, be applied first to discharge 
any balance which may be due upon the old bond. (R. S., 
§ 3835.) And on the discovery of a deficiency in the ac- 
counts of a postmaster, the Sixth Auditor is required to 
notify the Postmaster-Greneral, and thereupon the latter is 
directed by law to deposit a notice in the post office at 
Washington, D. C, addressed to the sureties respectively 
on the bond of such postmaster at the place where they 
respectively reside. (Act February 4, 1879.) 

&5^. A transcript from the money-order account books 
of the Sixth Auditor is made prima facie evidence of em- 
bezzlement on the part of any officer connected with the 
business of a money-order office, of an amount found due 
by such officer, which he has misapplied by conversion to 
his own use, &c. (R. S., § 4046.) 

6iSS. The Auditor is required to show by his annual 



252 THE EXECUTIVE DEPARTMENTS. 

reports the financial condition of the Post Office Depart- 
ment at the close of each fiscal year, and such reports are 
required to be made part of the Postmaster-Greneral's an- 
nual report to Congress for that fiscal year. (Act July 12, 
1876, Stats. 19, p. 82.) 

©54. He is required to report to the Postmaster-Greneral 
any case where the aggregate annual compensation, exclu- 
sive of money-order commissions, of a postmaster of the 
fourth class amounts to one thousand dollars, that such 
postmaster may be assigned to his proper class, and that 
his salary may be fixed accordingly. (Stats, 19, p. 82.) 

G5S. The Deputy Auditor supervises the general busi- 
ness of the office, distributes the business to the different 
divisions, and, as an aid to the Auditor, has a general di- 
rection of the clerks and employees. In the absence or 
sickness of the Auditor he acts in his place. 

©5®. The duties assigned to the several divisions, in 
the order in which they have been mentioned, are as fol- 
low, beginning with — 

I. The Examining Division. 

©57. This division receives and audits the quarterly 
accounts current of all post offices in the United States. 
It is subdivided into the opening room, the stamp rooms, 
the examining corps proper, and the error rooms. 

1. The Opening Room. — -All returns are opened as soon 
as received, and if found in accordance with regulations 
they arC' entered in the register, and then forwarded to the 
stamp rooms. 

2. The Stamp Rooms. — In this subdivision the returns 
received from the opening room are divided alphabetically 
among the stamp clerks, whose duties consist in comparing 
the stamp statements of postmasters in the accounts cur- 
rent with their own books and with the retm*ns made to 



THE SIXTH AUDITOR. 258 

them from the Stamp Division of the finance office, whence 
stamp orders are issued and receipts for the same received 
and forwarded to the Stamp Clerk. The returns thus ap- 
proved or corrected are passed to the examiners. 

3. The Examining Corps Proper. — Here the quarterly- 
returns of postmasters received from the stamp rooms are 
divided among the examiners by sections, each section 
comprising several States, or parts of States. After the 
examination of the accounts current and the stamp account, 
reviewing and refooting the transcript of mails received,, 
and examining all vouchers belonging to that portion of 
the work, the balance is drawn on all accounts of the third 
and fourth classes. The returns thus examined and com- 
pleted are forwarded to the Registering Division, to be 
entered upon its books. 

4. The Error Rooms. — This subdivision reviews and re- 
examines the error accounts received from the Registering 
Division, and forwards to each postmaster a copy of his 
account as stated by him, and as audited and corrected 
by the office. 

II. The Kegistering Division. 

S^8. This division receives from the Examining Divis- 
ion the quarterly accounts of postmasters, reexamines and 
registers them, placing each item of revenue and expendi- 
ture under its appropriate head. The register in this divis- 
ion exhibits at the end of each fiscal year (June 30) the 
total amount of receipts and expenditures for tihat year. 
To this division is also assigned the duty of entering in 
the change books, prepared for the purpose, all changes 
of postmasters, and the establishment, reestablishment, dis- 
continuance, and change of name of post offices reported 
from the appointment office. 



254 THE EXECFTIVE DEPARTMENTS. 



III. The Book-keeping Division. 

6^9. To this division is assigned the duty of keeping 
the ledger accounts of the department, embracing those of 
postmasters, late postmasters, contractors, late contractors, 
and those of a general, special, and miscellaneous charac- 
ter. Other books are kept in this division, viz., a cash 
book, warrant register, ledger of warrants and deposits, 
stamp journal, transfer jom-nal, and deposit book. Ac- 
counts are also kept with the several appropriations, re- 
ceipts, and expenditures of the department; with the 
Treasmer of the United States, the executive departments 
for official stamps, foreign governments, special agents, 
and consuls acting as foreign mail agents. This division 
also prepares and records all requisitions on the Treasury 
foE the service of the Post Office Department. 

Over sixty ledgers are opened in this division, contain- 
ing about forty-three thousand cmrent accounts. 

IV. The Stating- Division. 

060. This division has charge of the general postal ac- 
counts of postmasters, and those of late postmasters until 
fully stated. These general accounts show the balances 
due the United States or the postmasters at the end of the 
quarters. 

V. The Collection Division. 

601. To this division is assigned the duty of collecting 
the balances due from all postmasters, late postmasters, 
and contractors, and of paying any balances found due to 
late and present postmasters. It is charged with the ad- 
justment and final settlement of postal accounts. The par- 
ticular duties in this regard are to examine postal and con- 
tractors' accounts carefully, ,and explain by letter, when 



THE SIXTH AUDITOR. 255 

necessary, the correctness of balances due thereon, and to 
submit for suit or criminal proceedings accounts of de- 
faulting officers and contractors ; also to issue drafts upon 
postmasters and contractors for balances which are required 
to be paid, and to notify the Post Office Department of 
balances due to late postmasters; also to compare with 
the ledgers fill accounts of late postmasters, and to close 
as "uncollectible" or by "suspense" all accounts so desig- 
nated ; also to prepare for suit all cases of defaulting post- 
masters and contractors, by proper transcript of accounts, 
and certified copies of official bonds and other papers to 
be used in evidence. 

VI. The Foreign Mail Division. 

66^. This division has charge of the postal accounts 
with foreign governments, and the accounts with steamship 
companies for ocean transportation of the mails. 

VIL The Pay Division. 

0®S. This division makes collections quarterly, from all 
collection post offices on the line of mail routes, of bal- 
ances due the United States, and adjusts and reports for 
payment all accounts for the transportation of the mails 
by ocean steamers, railroads, steamboats, mail messengers, 
mail carriers, or other mode of conveyance ; also the ac- 
counts of superintendents and assistant superintendents of 
the railroad postal service, railway postal clerks, route 
agents, mail-route messengers, and local agents ; also all 
accounts arising under appropriations for prevention and 
detection of mail depredations, and for special agents ; for 
the free-delivery system ; for postage stamps, postal cards^ 
and envelopes; for postmarking and -cancelling stamps; 
for post-route maps, wrapping paper, twine, mail-bags, mail- 
locks, engraving and printing, drafts and warrants ; for ad- 



256 THE EXECUTIVE DEPARTMENTS. 

vertising ; for fees of United States attorneys, marshals, and 
clerks of court in postal suits, &c. 

©©4:. All orders issued by the Postmaster - General 
through the contract office, originating new accounts or 
affecting old ones, are examined and verified in this divis- 
ion. 

©6^. The accounts of failing bidders and contractors 
are stated in this division, for collection by suit or other- 
v/ise. 

©H®, This division has also the passing and registering 
of all drafts, and the passing of all warrants for the pay- 
ment of accounts ; also the custody of the archives of the 
office. 

VIII. The Money-Okdeb Division. 

» 

6©'^. This division is charged with the duty of receiv- 
ing, examining, registering, adjusting, and settling all ac- 
counts pertaining to the money-order business. The law 
requires that the accounts of this business shall be kept 
separately from all other postal transactions, so as to show 
the number and amount of money orders issued at each 
office, the number and amount paid, the amount of fees 
received, and all the expenses of the money-order business. 

The weekly money-order statements of postmasters are 
here carefully examined ; the paid, repaid, and unissued 
orders are checked by reference to the money orders them- 
selves, which are received in this division from the numer- 
ous paying offices, and assorted according to their particu- 
lar office and their serial numbers. Quarterly statements 
are made of the accounts of the different money -order 
offices, showing the transactions each week in orders issued 
and paid. 

@®8. In this division the money orders received from 
the numerous offices in immense numbers are critically 



THE SIXTH AUDITOE. 257 

examined and checked off. This examination is required 
in order to detect and note errors. It involves a careful 
comparison of each order with the weekly statement of the 
proper postmaster, to see if the number, value, stamp of 
issuing office, and signature on each order correspond with 
the entry of such order in the statement, and that the date 
of payment is properly stamped upon each order ; also the 
throwing out all orders requiring the stamp of issue, stamp 
of payment, all having incorrect signatures, more than one 
indorsement, signatures by mark unwitnessed, and kindred 
defects constituting irregularities, frauds, violation of or 
non-compliance with the law and regulations. 

©©9. In this division also the numerous orders are 
assorted by States and Territories, by money-order offices, 
and by serial numbers. A register is kept of the remit- 
tances and transfers made to postmasters for the payment 
of money-order funds, and of the deposits made by post- 
masters in charge of money-order offices, and, in fact, all 
of the vast details necessary to a proper accountability for 
money-order funds intrusted to those officers, and for the 
fees received by them, devolve upon this division. 
17 



258 THE EXECUTIVE DEPARTMENTS. 



CHAPTEK XVI. 

THE REGISTER OF THE TREASURY. 

670. The duties of this officer, as defined by law, are 
to keep all accounts of the receipts and expenditm-es of 
the public money, and of all debts to or from the United 
States. 

671. To receive from the First Comptroller and Com- 
missioner of Customs the accounts which shall have been 
finally adjusted, and to preserve such accounts, with their 
vouchers and certificates. 

67^. To record all warrants for the receipt or payment 
of moneys at the Treasury, and to certify the same thereon, 
except those drawn by the Postmaster-General, and those 
by the Secretary of the Treasury upon the requisitions of 
the Secretaries of War and of the Navy. 

67^. To transmit to the Secretary of the Treasury 
copies of the certificates of balances of accounts adjusted. 

6T4r. To fm-nish to the proper accounting officers copies 
of all warrants covering proceeds of Grovernment property, 
where the same may be necessary in the settlement of ac- 
counts in their respective offices. (K. S., § 313.) 

6T5. Upon a transcript from the books and proceed- 
ings of the Treasury Department showing a balance due 
the United States, in case of the delinquency of a revenue 
officer or other person accountable for public money, cer- 
tified by the Register and authenticated by the seal of the 
Treasury Department, a court trying the cause is requued 
to grant judgment and awai'd execution. And the Regis- 
ter s certificate to copies of bonds, contracts, and other 



THE REGISTEK OE THE TREASURY. 259 

papers relating to the settlement of any accouttt between 
the United States and an individual, entitles such copies, 
when annexed to the transcript, to equal validity, as evi- 
dence in court, with the originals. (R. S., § 886.) 

Gt&, It is the duty of the Register to cancel certificates 
of the registry of vessels, when such certificates are deliv- 
ered to him, as requu-ed by law, on the sale, transfer, or 
alteration of the vessel. (R. S., § 4170.) 

©T7. Also when a certificate of registry has, been sur- 
rendered to the collector of the port and transmitted to the 
Register, because of the loss, destruction, captxure, or trans- 
fer to a foreigner of the vessel. (R. S., § 4174.) 

678. The Register receives from the' collectors of the 
several ports copies of all certificates of registry of vessels 
granted by them ; also duplicates of all entries on the col- 
lectors records showing a change in the master or name of 
a vessel. (R. S., §§ 4176, 4183.) 

The Office of the Kegisteb of the Tbeasuey. 

©7^. In addition to the head of the office, before re- 
ferred to, the statutes make provision for an Assistant 
Register of the Treasury, who is required to perform such 
duties as may be assigned him by the Register, and in the 
absence of the latter to act in his stead. (R. S., §§ 314, 
315.) 

680. Any official record, certificate, or other document^ 
excepting warrants, bonds, and drafts, signed by the Assist- 
ant Register, has the same effect in law as if signed by the 
Register. (R. S., § 315.) 

681. This office is also provided with five heads of 
divisions, and a force of clerks distributed to each. 

The divisions into which the Register's office has been 
organised are as follow : 

1. Division of Receipts and Expenditures. 



260 THE EXECUTIVE DEPARTMENTS. 

2. Loan Division. 

3. Note and Coupon Division. 

4. Note and Fractional Currency Division. 

5. Tonnage Division, 

I. Division of Keceipts and Expenditures. 

68S. In this division all warrants are registered which 
are issued by the Secretaiy of the Treasury for the pay- 
ment of civil, diplomatic, miscellaneous, internal revenue, 
and public - debt expenditures and repayments ; also for 
payments and repayments of War, Navy, Pension, and In- 
dian expenditures ; also all warrants so issued for covering 
into the Treasury receipts of moneys from customs, lands, 
internal revenue, direct taxes, and miscellaneous sources. 

©83. This division also registers all drafts drawn by 
the Treasurer of the United States in payment of Avan-ants 
issued by the Secretary for expenditures. 

684:. This division also makes entry of all accounts 
received after final adjustment from the accounting officers 
relating to civil, diplomatic, internal revenue, miscellane- 
ous, and public-debt receipts and expenditures. , 

685. This division also furnishes to the Secretary of 
the Treasury certificates of balances of accounts adjusted 
by the accounting officers and put on file in the Kegister's 
office. 

68@. It also furnishes for the finance report of the Sec- 
retary of the Treasury the itemized report of the receipts 
and expenditures of the Grovernment for each fiscal year. 

It also has charge of the arrangement of the files of the 
office. 

II. The Loan Division. 

687. This division has charge of the books containing 
the accounts of bonds issued and the accounts kept with 



THE REGISTER OF THE TREASURY. ' 261 

parties owning registered bonds. It has charge also of the 
issue and entry of all United States bonds. 

G88. It also makes up the quarterly and annual sched- 
ules of persons holding registered bonds to whom interest 
is due. These schedules, at the times of the quarterly or 
semi-annual payments of interest on the bonded debt, are 
placed in the hands of the Treasurer, or Assistant Treas- 
urers, or depositaries at the places where the interest is 
payable ; and persons entitled to payment of the amounts 
stated thereon against their names receive their interest on 
call, upon being properly identified, 

089. As is generally well understood, the bonds of the 
United States are divided into coupon and registered bonds, 
the distinction being, that coupon bonds are transferable 
from hand to hand by delivery and are payable to the 
bearer, while registered bonds are made payable to the 
person whose name is inserted in the body of the bond, 
and are only transferable by an assignment on the back 
and by an entry of transfer on the books of the Kegister of 
the Treasury. In other words, the owners of coupon bonds 
are only known by their possession of the bonds, while the 
holders of the registered bonds are known by the register 
of their names on the books of the depax'tment. 

O®®. It is among the duties of the Loan Division of the 
Register's office to transfer, on proper authority, the owner- 
ship of the registered bonds from one person to another, 
by making the proper entities on the books and by issuing 
a new bond, on the surrender of the old one,- in the name 
of the transferee. In order to effe'ct this transfer there is a 
blank form of assignment on the back of the bond, which 
should be filled in with the name of the assignee and prop- 
erly signed and acknowledged before competent authority 
by the assignor. The new holder of the bond should now 
send it to the Register of the Treasury, with a letter giving 



262 ' THE EXECUTIVE DEPARTMENTS. 

explicit directions as to the denomination of the certificate 
or certificates he desires to be issued to him in exchange, 
his full name to which he desires the transfer made on the 
books, and indicating the United States depositary by whom 
he desires the interest paid. 

691. Upon the receipt of such bond and directions it 
becomes the duty of the Loan Division to cancel such bond 
and to issue a new one of the same loan or series in the 
name of the assignee, and at the same time to place the 
name of the latter on the books, the name of the former 
holder being cancelled. Upon this being done the new 
bond is transmitted to the owner according to the directions 
previously given by him. 

®9S. This division also, among its other duties, converts 
coupon bonds, when desired, into registered bonds of the 
same issue or series. In order to effect this the owner 
should send his bond to the Secretary of the Treasury, with 
directions explicitly as in the case of a desired transfer, as 
mentioned above. The coupon bond is cancelled in this 
division, and a registered bond is issued in the name of the 
party who desires the conversion, and the name is placed 
in the books in like manner. 

III. The JSTote and Coupon Division. 

Hf^fl. This division is charged with the assorting, aiTang- 
ing, counting, and registering of interest-bearing Treasury 
notes, and coupons of interest-bearing bonds which have 
been paid by the Treasurer and Assistant Treasurers of the 
United States. In addition to this, all redeemed and ex- 
changed bonds are examined, registered, and filed by this 
division. 

119^0 The notes which have been redeemed are received 
in the Treasurer's office, where they are carefully counted, 
cut in halves, and tied in packages properly marked. The 



THE REGISTER OF THE TREASURY, 263 

upper halves are sent to the Loan Division of the Register's 
office, while the lower halves go to the Loan branch of the 
office of the Secretary of the Treasury. In the Register's 
Loan Division the upper halves are carefully counted and 
arranged according to their letters A, B, C, D, and again 
counted in their respective letters ; then arranged numeri- 
cally, each note according to its number and denomination ; 
after which they are registered and then delivered to a 
committee which is generally composed, by appointment 
of the Secretai'y of the Treasury, of a member from each 
of several biu-eaus, — it may be from the offices of the Sec- 
retary, the Register, and the Treasurer, or from two of these 
offices, with the addition of a gentleman not in the employ- 
ment of the Grovernment. This committee makes a final 
examination previous to the entire destruction of the mass 
•intrusted to it. 

®ll^. This division receives also cancelled seven-thirty 
notes, which are an-anged according to their series and 
denominations ; then according to their numbers ; then 
counted, and entered upon the records of the office accord- 
ing to their series, numbers, and denominations. After 
this they are deposited in the files room. 

@S^®. This division also receives the paid coupons of 
United States bonds, which are first assorted with regard 
to their respective loans, series, and denominations. Af- 
ter this they are carefully counted, in order to verify the 
schedule which accompanies them ; then they are arranged 
numerically, recounted, and entered upon the record ac- 
cording to their numbers, denominations, series, and loans, 
and then deposited on file in the files room of the office. 

•89 T. The redeemed and exchanged bonds, having been 
previously cancelled, are received by this division from the 
Loan Division of the Register's office, and are arranged, 
counted, and registered. Their registration is compared 



264 THE EXECUTIVE DEPARTMENTS. 

with the records of the Loan branch of the Secretary's and 
Register's offices, and if found correct the bonds are deliv- 
ered to a committee, representing the offices of the Secre- 
tary, Treasurer, and Register, for destruction. Schedules 
containing a complete description of each security are 
made out in duplicate, one of which is delivered to the 
committee, and the other retained in the Register's office. 
608. The record of this division contains the evidence 
by which error, mistake, or fraud in the issue, redemption, 
or exchange of the national securities, or in the payment 
of their interest, may be readily detected ; for it contains a 
pertinent description of each bond redeemed or exchanged, 
and of each coupon that has been paid. 

IV. The ISTote and Fractionai; Currency Division. 

©OO, In this division the redeemed fractional currency* 
United States notes, and the national-bank notes of such 
banks as have suspended business and settled their accounts 
with the Treasurer are examined, counted, and destroyed. 
1^®®. The process is somewhat similar to that in the 
Note and Coupon Division, before described, as regards 
interest-bearing notes. The fractional and other notes are 
cut in halves in the Treasurer's office, where they have 
been redeemed or received from the various sub-Treas- 
uries. The upper halves of the United States and national- 
bank notes, and the right-hand halves of the fractional 
currency, are received from the Treasurer's office by this 
division, the remaining halves being sent to the Loan and 
Currency Division of the Secretary's office. 

* T®1. These upper and right-hand halves are carefully 
examined, arranged, counted, and put up in packages by 
this division of the Register s office. 

TO^. The count previously made and scheduled in the 
Treasurer's office is verified, and a complete record is made. 



THE EEGISTER OF THE TREASURY. 265 

They, together with the remaining halves which have been 
arranged, counted, &c., in the* Secretary's office, are subse- 
quently destroyed, by maceration, under the supervision of 
a committee who witness the process and certify to the 
result. 

'7®«l» Besides these redeemed notes and currency, this 
division receives notes and securities prepared for issue 
which have been mutilated or defaced in the process of 
manufacture, or that have not been carried into the cash 
account of the Treasm'er, and destroys. the same, under 
similar checks and safeguards as those before described. 

V. The Tonnage Division. 

T04:. In this division the title is recorded of property 
in ships and vessels nationalized by the United States. For 
this purpose all reports of collectors of customs of the reg- 
istry of vessels in their respective districts, together with 
copies of the certificates of registry gTanted, are received 
and entered ; also all reports or returns showing a change 
of name of vessels or of their masters. It receives also all 
statistical information from the numerous ports touching 
the merchant marine of the country ; all information re- 
garding the vessels engaged in foreign trade, coasting 
trade, and fisheries ; concerning all steam vessels, sailing 
vessels, &c. ; also as to vessels built, lost at sea, abandoned, 
or decayed. This and other information is reduced to tab- 
ular form upon the records, so that this division is enabled 
to show the total tonnage of vessels in the caiTying trade, 
distinguishing between the foreign and coastwise trade and 
fisheries ; also the increase or decrease of the tonnage of 
American vessels. 



266 THE EXECUTIVE DEPARTMENTS. 



CHAPTER XVII. 

THE TREASURER OF THE UNITED STATES, 

T@5. The dffice of Treasurer of the United States orig- 
inated in the act establishing the Treasury Department, 
passed September 2, 1789. 

•^2M^ The general duties of this officer are to receive 
and keep the moneys of the United States, and to disburse 
the same upon warrants drawn by the Secretary of the 
Treasury, countersigned by the Fkst Comptroller and re- 
corded by the Register of the Treasury. In the perform- 
ance of these duties he is required to take receipts for all 
moneys paid by him, and to give receipts for all moneys 
received by him, the latter to be indorsed upon warrants 
signed by the Secretary of the Treasury, without which war- 
rant so signed no acknowledgment for money received into 
the public treasury can be valid. (R. S., § 305.) 

'7®^. He is required to render his accounts to the First 
Comptroller quarterly, or oftener if requked, and to trans- 
mit copies thereof when settled to the Secretary of the 
Treasury ; also to submit at any time the moneys in his 
hands to the Comptroller or the Secretary of the Treasm-y 
for inspection. (R. S., § 305.) 

'^®§. At the termination of each fiscal year all moneys 
represented by certificates, drafts, or checks issued by the 
Treasurer, or any disbursing officer of the Government on 
the Treasurer, or any Assistant Treasurer or designated de- 
positary, to facilitate the payment of warrants or the liqui- 
dation of debts due from the United States, which warrants, 
&c., shall be represented on the books of either of said 



TREASURER OF THE UNITED STATES. 267 

officers as standing to the credit of any disbursing officer, 
and 'shall have remained for three years or more outstand- 
ing, unsatisfied and unpaid, are required to be deposited 
by the Treasurer, to be covered in the Treasury by war- 
rants, and to be carried to the credit of the parties in whose 
favor such certificates, drafts, or checks were respectively 
issued, or to the persons who are entitled to receive pay 
therefor, and into an appropriation accounf to be denom- 
inated " outstanding liabilities." (R. S., § 306.) 

70 9 o The Treasurer of the United States, as well as 
each Assistant Treasurer and designated depositary, is re- 
quired, at the close of business on every 30th day of June, 
to report to the Secretary of the Treasury the condition of 
every account of disbursing officers, except in the cases 
mentioned in the section preceding, which shall have re- 
mained unchanged, or which shall not have been increased 
by any new deposit, nor decreased by any draft thereon, for 
the space of three years, on the books of his office ; also to 
state in such report the name of each depositor, with his 
official designation, the total amount on deposit to his 
credit, and the dates respectively of the last credit and the 
last debit made to each account. (R. S., § 310.) 

71®. The Treasurer is required to lay before the Senate 
and House of Representatives, on the third day of each ses- 
sion of Congress, fair and accurate copies of all -accounts 
by hira from time to time rendered to and settled by the 
First Comptroller; also a true and perfect account of the 
state of the Treasury. (R.S., § 311.) 

711. He is prohibited by law from being concerned or 
interested in carrying on the business of trade or com- 
merce, or in any sea vessel in whole or in part, or in any 
public lands or public property, or in the purchase or dis- 
posal of any public securities of any State, or of the United 
States ; also from taking or applying to his own use any 



268 THE EXECUTIVE DEPARTMENTS. 

emolument or gain for negotiating or transacting any busi- 
ness in the Treasury Department other than the law allows. 
(R. S., § 243.) 

T13. All public moneys paid to any depositary are sub- 
ject to the draft of the Treasurer, drawn agreeably to ap- 
propriations made by law. (R. S., § 3593.) 

71el. The Treasurer, besides all Assistant Treasurers 
and other officers, is required to keep safely, without loan- 
ing, using, depositing in banks, or exchanging for other 
funds than as specially allowed by law, all the public mon- 
eys collected by him, or otherwise at any time placed in his 
possession and custody, till the same are ordered, by the 
proper department or officer, to be transferred or paid out ; 
and when such orders for transfer or payment are received, 
to faithfully and promptly make the same as directed ; and 
to do and perform all other duties, as fiscal agent of the 
Grovernment, which may be imposed by any law, or by any 
regulation of the Treasury Department made in conformity 
to law. (R. S., § 3639.) 

T14:. When the circulating notes of any national bank- 
ing association are presented to the Treasurer of the United 
States for redemption, in sums of one thousand dollars or 
any multiple thereof, that officer is required to redeem the 
same in United States notes. It is his duty thereupon to 
charge such redeemed notes to the respective associations 
issuing them, and to notify the associations severally on 
the ffi'st of each month, or oftener at his discretion, of the 
amount of such redemption, so that such association may 
deposit with him a sum in United States notes equal to the 
amount of its circulating notes so redeemed. He is also 
required to receive all worn, defaced, and mutilated na- 
tional-bank notes from Assistant Treasurers and designated 
depositaries for redemption as aforesaid, and on being re- 
deemed to forward the same to the Comptroller of the 



TREASURER OF THE UNITED STATES. 269 

Currency to be destroyed as provided by law, and that new 
notes may be supplied by that officer to the particular bank 
of issue in place thereof. 

He is required to forward the redeemed notes fit for use. 
when the redemption has been reimbursed, to the respective 
banks by which they were issued. (Act June 20, 1874, 
Stats. 18, p. 125.) 

715. It is made his duty, as well as of the Assistant 
Treasurers and depositaries, to assort for redemption the 
notes of such national banks which, according to notice 
received from the Comptroller of the Currency, have failed 
or gone into voluntary liquidation. (Id.) 

Tl®. The Treasurer of the United States is made By law 
the custodian of all stock, bonds, or other securities or evi- 
dences of indebtedness recently held by the Secretary of 
the Interior in trust for the benefit of certain Indian tribes. 
Accordingly, it devolves upon him to collect all interest 
falling due on the same, to deposit such interest in the 
Treasury, and to issue certificates* of deposit therefor in 
favor of the Secretary of the Interior, as trustee of various 
Indian tribes. He is also made the custodian of all bonds 
and stock which may be purchased for the benefit of any 
Indian tribe or tribes ; and he is empowered -to purchase 
and sell bonds and stocks authorized by treaty stipulations 
or by acts of Congress, when requested so to do by the 
Secret,ary of the Interior. (Act June 10, 1876, Stats. 19, 
p. 58.)* 

Tl'?'. For the office of the Treasurer of the United 
States there are provided, as his principal subordinates, the 
following, viz.: 

1. An Assistant Treasurer. 

2. A Cashier. 

3. An Assistant Cashier. 

4. A Chief Clerk. 



270 THE EXECUTIVE DEPAKTMENTS. 

5. Five Chiefs of Divisions. 

6. Two Tellers. 

7. Two Assistant Tellers. 

8. One Principal Book-keeper. 

9. One Assistant Principal Book-keeper. 

There is also provided a National Currency Redemption 
Division, with a head denominated Superintendent, two 
principal tellers, and a principal book-keeper ; also a Loan 
Division, with its separate force of clerks of the several 
classes. 

T18. The Assistant Treasurer may, with the consent of 
the Secretary of the Treasury, be designated by the Treas- 
urer to act in the place of and discharge all the duties of 
the Treasurer of the United States. (E. S., § 304.) 

I. The Cashier. 

710. This officer has charge of that branch of the 
Treasurer's office which receives moneys deposited on ac- 
count of the United States, those placed to the credit of 
disbursing officers of the Grovernment, funds deposited on 
account of the Post Office Department, tlae District of 
Columbia, and the Freedmen's Savings and Trust Com- 
pany. Disbursing officers are requhed by law to deposit 
all public moneys intrusted to them for disbm-sement 
with the Treasurer or some Assistant Treasurer of the 
United States, and to draw for the same only as it ijiay be 
required for payments to be made by them in pm'suance 
of law. In places where'there is no Treasui'er or Assistant,. 
the Secretary of the Treasury may authorize such funds ta 
be kept in some other manner. Accordingly, those dis- 
bursing officers who deposit with the Treasurer at Wash- 
ington have their individual deposit accounts with him as 
with a bank, upon whom they draw their individual checks 
as disbursing officer. These checks are paid in the Cash- 



TREASURER OF THE UNITED STATES. 271 

ier's Division, or cash room of the Treasviry, as it is popu- 
larly known. The Cashier also pays Treasury drafts and 
Postmaster - Greneral's warrants made payable at *Wash- 
ington ; also checks drawn by the Commissioners of the 
District of Columbia and by the Commissionei'S of the 
Freedmen's Savings and Trust Company, both of these 
institutions being obliged by law to keep their funds on 
deposit with the Treasurer of the United States. He also 
pays such interest on the public debt as is payable at Wash- 
ington, and redeems old demand five per cent, and com- 
pound interest notes. He forwards by express moneys in 
payment of United States fractional currency and national- 
bank notes which have been redeemed or cancelled. He 
receives, counts, and redeems minor coins, keeps the gen- 
eral account of the issues and redemptions of coin and 
currency certificates, the account of the deposits and de- 
structions of notes of national banks which have failed, 
gone into liquidation, or have reduced their circulation. 
He receives and receipts for United States notes held in 
reserve, prepares checks for the transfers of funds from 
one depositaiy to another, examines and settles the Treas- 
urer's transfer accounts with the Assistant Treasurers, and 
makes up the pass-books of disbursing officers having de- 
posit accounts with the Treasurer. In these duties he has. 
the assistance of the Assistant Cashier, the two Tellers, two 
Assistant Tellers, and the several clerks' detailed, all con- 
stituting the Cashier's Division. 

II. The Chief Clerk. 

'^^2®. This officer's general duties are of a supervisory 
character. He attends to the routine of the business of 
the office and the conduct and labors of the other clerks. 
His special duty is to receive, record, and di&ti'ibute the 
mail, to distribute the business of the office to the several 



272 THE EXECUTIVE DEPAETMENTS. 

divisions, and to keep the files and records. He has charge 
of the pay-rolls and record of the employees, and of the 
disbi*^ement of their monthly pay. 

This office is fin-ther organized by the establishment of 
the following divisions, to which are distributed the clerks 
assigned by laAV to the bm*eau : 

1. The Division of Issues. 

2. The Redemption Division. 

3. The Division of Accounts. 

4. The Division of Loans. 

5. The Division of National Banks. 

6. The National Bank Redemption Agency, ' 

I. The Division of Issues. 

7^1. This division receives from the Bureau of Engrav- 
ing and Printing, and counts and seals preparatory to use 
by the Cashier or to shipment by express, United States 
legal-tender notes for the reserve fund kept on hand by 
the Treasury in order to replace defaced and mutilated 
notes of the same character which are from time to time 
redeemed and retired from ch'culation. The division also 
receives from that bureau, for use as required, United 
States gold notes and currency certificates of deposit. It 
also counts and examines moneys deposited by Government 
officers and received by express as a transfer of funds from 
United States Assistant Treasurers and United States de- 
positaries. It counts and puts up silver and minor coins 
in convenient packages for disbursement in the cash room. 
It also counts, assorts, cancels, and delivers for destruction, 
to the Comptroller of the Currency, notes of national banks 
which have failed in business, gone into liquidation, or'have 
reduced their circulation. 



TREASURER OF THE UNITED STATES. 273 

n. The Redemption Division. 

7^^» This division receives, counts, and prepares for 
destruction United States notes and fractional currency, 
mutilated, defaced, or otherwise unfit for circulation. 
These are carefully put together after being assorted and 
cut in halves. The packages containing one set of halves 
are sent to the proper divisions of the Register's office of 
the Treasury, and the other packages containing the re- 
maining halves to corresponding divisions of the Secretary's 
office. This process is more particularly described in treat- 
ing of these divisions of those offices. Thus, each of these 
divisions is a check upon the count made in the Treasurer's 
office, as well as upon each other, and the possibility of 
loss to the Government through either fraud or negligence 
is reduced to a minimum. 

This division also records the redemption of certificates 
of indebtedness, the one and two year five per cent, notes, 
the five per cent, coupon notes of 1863, and the compound- 
interest notes. 

in. The Division of Accounts. 

TSS. This division keeps the General Treasury coin 
and currency accounts of all moneys received and paid by 
the United States ; receives all warrants of the Secretary 
of the Treasury for the payment or receipt of money ; is- 
sues and delivers drafts on the pay warrants, and covers in 
the Treasury all receipts as represented by the covering-in 
warrants. It transfers funds to or from the Treasury, sub- 
Treasuries, and national - bank depositaries, as public con- 
venience or safety may require ; keeps an account of the 
issue and redemption of United States notes, coin certifi- 
cates, currency certificates, bonds, and other securities, 
fractional currency, silver coin, and minor coins ; keeps an 
18 



274 THE EXECUTIVE DEPARTMENTS. 

account of and transfers money to or from the bullion fund 
of the mints. It receives back all drafts that have been 
paid upon proper indorsement ; makes up and renders to 
the First Auditor the Treasurer's quarterly account, and 
furnishes copies of the same for both Houses of Congress. 
It keeps an account of all moneys received and paid for 
the service of the Post Office Department, issues all drafts 
for the payment of money on that account, and makes up 
and renders a quarterly account of the same to the Sixth 
Auditor, copies of which are also rendered to both Houses 
of Congress. It receives reports weekly from the Treasury, 
sub-Treasuries, and national-bank depositaries of balances 
to the credit of all United States officers and agents, for 
comparison with statements made by such officers and for- 
warded for that purpose by their several departments; 
makes a daily cash report to the Secretary of the Treasury, 
and disposes of all business pertaining to the cash accounts 
of the Greneral Treasury. 

IV. The Division of Loans. 

7S4. This division draws quarterly checks in payment 
of interest on registered United States bonds of the funded 
loan of 1881 and 1891, also on the four per cent, consols 
of 1907, and transmits such checks by mail or otherwise to 
the payees. It also draws checks in payment of interest 
on registered stock of the 3-65 fifty-year loan of the Dis- 
trict of Columbia. It computes interest and draws checks 
in redemption of called bonds. It receives, counts, and 
schedules by loans, denomination, and dates all paid cou- 
pons of United States bonds, and receives, counts, and 
makes a record of redeemed coin and currency certificates. 

Y. The Division or National Banks. 

7fi5, This division has the custody of United States 
bonds held on deposit by the Treasurer, as provided by 



REDEMPTION OF NATIONAL BANK NOTES. 275 

law, to secure the circulation of the national banks. It 
has custody of similar bonds deposited by such of these 
banks as are designated depositaries to secure the public 
moneys which they are entitled to receive on deposit. It 
supervises the details pertaining to the deposit and with- 
drawal of such bonds. It collects interest on the coupon 
bonds so held in trust, and examines jointly with bank offi- 
cers or agents the securities so deposited and held in trust, 
so as to assure such banks at stated periods of the safety 
of their bonds. 

7^6. This division also collects the semi-annual duty 
required to be paid by national banks upon their average 
amounts of circulation, deposits, and capital stock, and to 
this end it prepares the proper blanks and collects and 
examines the returns made on the same. 

73 T, It has custody of the Indian trust-fund bonds, and 
on these it also collects the interest. It has custody also 
of the United States bonds deposited by corporations or 
common earners in lieu of personal security for transpor- 
tation of unappraised dutiable merchandise and of dutiable 
goods in bond. 

VI. The National Bank Redemption Ag>ency. 

T28. This division is under the charge of a Superin- 
tendent, so designated by law for the purpose of giving 
effect to the act of June 20, 1874, entitled "An act fixing 
the amount of United States notes and providing for a re- 
distribution of the national-bank currency," &c. 

739. The duty of this division or agency is to receive 
all national -bank notes presented for redemption in sums 
of one thousand dollars or any multiple thereof, and to re- 
deem the same ; to assort them by banks of issue, to for- 
ward the notes fit for circulation to the banks that issued 
them, and to deliver the notes unfit for circulation to the 



276 THE EXECUTIVE DEPARTMENTS. 

Comptroller of the Currency for destruction and replace- 
ment with new notes. It also forwards the notes of banks 
which have failed, also notes of liquidating and reducing 
banks, to the Cashier of the United States Treasury. It 
charges the amounts of notes redeemed to the account of 
the five per cent, fund which the act of June 20, 1874, re- 
quires the banking associations to keep on deposit in the 
Treasury, to be held and used for the redemption of their 
circulation. It keeps the banks advised of the amounts of 
their notes so redeemed and of the sum standing to their 
credit in the five per cent, account. It likewise makes the 
proper assessment upon the several banks after the close 
of each fiscal year for their respective proportionate share 
of the 'expense of the transportation and assorting of their 
notes. 



COMMISSIONER OF INTERNAL REVENUE. 277 



CHAPTER XVIII. 

THE COMMISSIONER OF INTERNAI. REVENUE. 

TSO. The office of Commissioner of Internal Revenue 
was established as a bureau of the Treasury Department 
by the act of July 1, 1862, with a head called the Commis- 
sioner of Internal Revenue. Subsequently, Deputy Com- 
missioners, as his assistants, were provided for to the num- 
ber of three ; but these have been reduced by successive 
legislation to one, which is now the number authorized. 
This deputy is charged with such duties in the office as may 
be prescribed by the Secretary of the Treasury, and he is 
authorized by law to act as Commissioner of Internal Rev- 
enue in case of the absence of that officer. 

I'Ol. There is also in this office, as in other bureaus, a 
Chief Clerk ; but he is selected by the Commissioner from 
among the heads of divisions. 

7SS. The statutes provide for seven heads of divisions ; 
also for a 

Solicitor of Internal Kevenue. 

His duties relate entirely to and are performed in this 
bureau, although, as one of the law officers of the Govern- 
ment, he is placed by law under the supervision of the 
Attorney - Greneral. He is actually the law officer and law 
adviser of the Commissioner of Internal Revenue. 

The only duties of this Solicitor of which mention is 
made by law are those required in connection with the 
compromise of cases arising under the internal-revenue 
laws. It is declared in section 3229 of the Revised Stat- 



278 THE EXECUTIVE DEPARTMENTS. 

utes, that "Whenever a compromise is made by the Com- 
missioner in any such a case, there shall be placed on file 
in the office of the Commissioner the opinion of the Solic- 
itor of Internal Revenue, with his reasons therefor." 

His general duties, as assigned him, are to consider such 
questions of law arising in the administration of the inter- 
nal-revenue system, and to make investigations in such 
cases, as are referred to him by the Commissioner. 

7S3. The office of Internal Revenue is now organized 
into the following-named divisions : 

1. The Division of Law. 

2. The Division of Appointments, &c. 

3. The Division of Accounts. 

4. The Division of Distilled Spirits. 

5. The Division of Assessments. 

6. The Stamp Division. 

7. The Division of Revenue Agents. 

A general description of the business transacted in these 
divisions will be found immediately after the following 
enumeration of the duties of the Commissioner of Internal 
Revenue. 

734:t The Commissioner, under the direction of the 
Secretary of the Treasury, is invested by statute with the 
general superintendence of the assessment and collection 
of all internal-revenue taxes, embracing the preparation 
and distribution of all instructions, regulations, directions, 
forms, blanks, stamps, and other matters pertaining to such 
assessment and collection ; the providing of hydrometers, 
proper and sufficient adhesive stamps, and stamps or dies 
for expressing and denoting the several stamp duties or 
the amount of percentage duties, and the alteration, re- 
moval, and replacing of such stamps from time to time as 
occasion may require. He is authorized also to contract 
for or procure the printing of requisite forms, decisions, 



COMMISSIONER OF INTERNAL REVENUE. 279 

and regulations, in case the Public Printer shall be unable 
to perform the work ; also, under such regulations as the 
Secretary of the Treasury may prescribe, after due public 
notice, to receive bids and make contracts for supplying 
stationery, blanks, and blank books to the collectors in the 
several collection districts. He is required to estimate in 
detail, by collection districts, the expense of assessing and 
collecting the internal revenue, and to submit such esti- 
mate to Congress at the commencement of each regular 
session. (K. S., §§ 321, 3671.) 

70^. He is authorised to prescribe the penalty in which 
the oiEcial bond of a collector of internal revenue shall be 
executed ; also the conditions of the bond which the Sec- 
retary of the Treasury may direct such collector to execute 
in order to renew, strengthen, or increase his official secu- 
rity. (R. S., § 3143.) 

736. The certificate of the Commissioner that all re- 
ports required of any collector by law or regulations have 
been received, or that a satisfactory explanation has been 
rendered of the cause of delay, is requisite to the payment 
of money to such collector on account of salary or commis- 
sions. (E. S., § 3147.) 

7S'7, He is required to prescribe the form of oath to 
be taken by an inspector of tobacco and cigars, and the 
fees to be paid that officer by the owner or manufacturer 
of the articles inspected. (R. S., § 3151.) 

T38. He is authorized, when in his judgment the serv- 
ice requires it, to employ competent agents, not exceed- 
ing at any time thirty-five in number, to be paid such com- 
pensation as he may deem proper, not exceeding in the 
aggregate any appropriation made for that purpose ; and he 
may at his discretion assign any such agent to duty under 
the direction of any officer of internal revenue, or to such 
other special duty as he may deem necessary. (Act March 
1, 1879.) 



280 THE EXECUTIVE DEPARTMENTS. 

T3^. He is authorized to prescribe the pay, not exceed- 
ing five dollars per day, of internal-revenue storekeepers 
appointed by the Secretary of the Treasury, and to permit 
any of such storekeepers to engage in other business while 
in the service of the United States ; also to approve the 
official bonds required to be given by such officers for the 
faithful discharge of their duties. He is required also to 
assign one or more of such officers to each bonded or dis- 
tillery warehouse established by law, and he may transfer 
any storekeeper from one warehouse to another. (R. S., 
§§ 3153, 3154.) ^ 

T J:®. His approval of the official bonds of such inter- 
nal-revenue gangers as the Secretary of the Treasury may 
appoint is required, and he may demand the renewal or 
strengthening of any of such bonds. He is authorized also 
to prescribe the fees of such officers, to be determined by 
the quantity of liquors gauged. (R. S., §§ 3156, 3157.) 

f 41. Upon the recommendation of the Commissioner, 
supervisors of internal revenue are assigned by the Sec- 
retary of the Treasury to duty in any part of the United 
States, and are transferred from place to place according 
to the exigency of the public service. The Commissioner 
may also allow and certify the compensation of such offi- 
cers, not to exceed three thousand dollars a year. (R. S., 
§§ 3159, 3160.) 

He is authorized to direct such supervisors in their duties, 
in order that all laws and regulations relating to the collec- 
tion of internal taxes shall be faithfully complied with. 
(R. S., § 3163.) 

T4:@. He may specially authorize any officer of internal 
revenue to seize property subject by law to seiziu-e, limit- 
ing such authority in respect of time, place, and kind and 
class of property as he may deem proper. (R. S., § 3166.) 

'7^2. When a collector or his deputy has listed, accord- 



COMMISSIONER OF INTERNAL REVENUE. 281 

ing to the best information he can obtain, the property of 
a person who has refused or neglected to make return 
according to law, or who has made a false and fraudulent 
return, the Commissioner is required to assess the tax on 
such property, including the amount, if any, due for spe- 
cial tax, and to add, in case of a return of a false or fraud- 
ulent list or valuation, one hundred per centum to such 
tax. In case of a refusal or neglect, except by reason of 
sickness or absence, to make a list or return, or to verify 
the same, he is required to add fifty per centum to such 
tax. (R. S., § 3176.) 

74:4:. In case of neglect or refusal of a person required 
to make returns or lists of objects charged with an inter- 
nal-revenue tax, to declare therein to the satisfaction of the 
collector whether the several rates and amounts are stated 
according to their values in legal tender or coined money, 
the Commissioner of Internal Revenue is required to assess 
the tax thereon, and to add thereto the amount of penalties 
imposed by law in case of such neglect or refusal. (R. S., 
§ 3178.) 

7^^. The Commissioner is required to make the inqui- 
ries, determinations, and assessments of all taxes and pen- 
alties imposed by the internal-revenue laws, or accruing 
under former laws, where such taxes have not been duly 
paid by stamp at the time and in the manner provided by 
law, and to certify a list of such assessments when made to 
the proper collectors respectively, who shall proceed to 
collect the same. If such list shall be found to be incom- 
plete because of the omission of the name of any person 
liable to tax, or because of any false statement contained 
in any return made by such person, the Commissioner may, 
within fifteen months from the delivery of the list to the 
collector, enter on any monthly or special list the names of 
such persons so omitted, and also the amount of tax for 



282 THE EXECUTIVE DEPARTMENTS. 

which they are liable, and certify and return such list to 
the collector in the manner requu*ed by law. (R. S., § 
3182.) 

74:©. The Commissioner of Internal Revenue is required 
to determine by regulation the fees and charges to be al- 
lowed in all cases of distraint and other seizures, and he is 
empowered to determine whether any expense incurred in 
making any distraint or seizure was necessary. (R. S., § 
3206.) 

'7^7. When it has become necessary to seize and sell 
real estate to satisfy a tax, the Commissioner is authorized 
to direct a bill in chancery to be filed in a District or Cir- 
cuit Court of the United States to enforce the lien of the 
United States. (R. S., § 3207.) 

74:8. The Commissioner is invested with the charge of 
all real estate assigned, set off, or conveyed, by purchase or 
otherwise, to the United States, in payment of debts arising 
under internal-revenue laws, or which has become the prop- 
erty of the United States by forfeiture under those laws, and 
of all trusts or security created for the use of the United 
States in payment of such debts. With the approval of the 
Secretary of the Treasury, he may sell and dispose of such 
lands at public vendue, at not less than twenty days' notice. 
And he may, with the like approval, lease real estate so 
acquired, until such sale, on such terms and for such period 
as he may deem expedient. He may also, in case where 
the debt is paid for which real estate has been so conveyed 
or acquired, together with interest at the rate of one per 
centum a month, release the said real estate by deed, or 
otherwise convey the same to the debtor, his heirs or rep- 
resentatives, within two years from the date of the acquisi- 
tion of the property. (R. S., § 3208 ; act March 1, 1879.) 

■^Jr®. His sanction is required for the commencement 
of a suit to recover taxes, or of a proceeding for the en- 



COMMISSIONER OP INTERNAL REVENUE. 283 

forcement of a fine, penalty, or forfeiture incurred under 
the internal-revenue laws. (R. S., § 3214.) 

750, It is the duty of the Commissioner, with the appro- 
val of the Secretary of the Treasury, to establish such rules 
for the observance of revenue officers, district attorneys, 
and marshals, respecting suits arising under the internal- 
revenue laws, in which the United States is a party, as may 
be deemed necessary for the just responsibility of those 
officers and the prompt collection of all revenues and debts 
due and accruing to the United States. (R. S., § 3215.) 

751, Upon being satisfied that a collector has used due 
diligence with respect to lists of uncollected taxes placed 
in his hands for collection, the Commissioner is required to 
certify the fact to the First Comptroller of the Treasury, 
whereupon the collector may be credited, as provided, with 
certain of those taxes remaining uncollected. (R. S., § 
3218.) 

752, Subject to regulations of the Secretary of the 
Treasury, the Commissioner is authorized, on appeal to 
him, to remit, refund, and pay back all taxes erroneously 
or illegally assessed or collected, all penalties collected 
without authority, and all taxes appearing to be unjustly 
assessed dr excessive in amount, or in any manner wrong- 
fully collected. It is provided, however, that where a sec- 
ond assessment is made in a case of a return alleged to be 
false, there shall be no remission or refund of taxes, unless 
it is proved that the said return was not false or fraudulent ; 
also that all claims for refund must be presented within 
two years next after the cause of action accrued. 

The Commissioner is also authorized to repay to any col- 
lector or deputy the full amount of such sums of money as 
may be recovered against him in any court, for any taxes 
collected by him, with the costs and expenses of suit ; also 
all damages and costs recovered against any assessor, assist- 



284 THE EXECUTIVE DEPARTMENTS, 

ant assessor, collector, deputy collector, or inspector, in any 
suit brought against him by reason of anything done in the 
due perfo^rmance of his official duty. (R. S., §§ 3220, 3228.) 

75S, Suit cannot be maintained in court for the recov- 
ery of an internal-revenue tax or penalty claimed to have 
been wrongfully collected, until appeal shall have been 
made to the Commissioner of Internal Revenue, according 
to law, and his decision is had thereon ; provided, if such 
decision is delayed more than six months from the date of 
the appeal, then the suit may be brought without first 
having a decision of the Commissioner, subject to the lim- 
itations of law. (R. S., § 3226.) 

70-4. The Commissioner, with the advice and consent 
of the Secretary of the Treasury, is authorized to compro- 
mise any civil or criminal case arising under the internal- 
revenue laws, instead of commencing suit ; and with such 
advice and consent, and on the recommendation of the 
Attorney-Greneral, he may compromise any such case after 
suit has been commenced. But whenever a compromise 
is thus made there Ls required to be placed on file in the 
office of the Commissioner the opinion of the Solicitor of 
Internal Revenue, showing his reasons therefor, together 
with a statement of the amount of tax assessed, the addi- 
tional tax or penalty, and the amount actually paid in 
accordance with the terms of the compromise. (R. S., § 
3229.) 

7&5, For the prevention and detection of frauds perpe- 
trated by distillers of spirits, the Commissioner of Internal 
Revenue is authorized to prescribe for use such hydi'om- 
eters, sacchai'ometers, weighing and gauging instruments, 
or other means for ascertaining the quantity, gravity, and 
producing capacity of any mash, wort, or beer used, or to 
be used, in the production of distilled spirits, and the 
strength and quantity of spirits subject to tax, as he may 



COMMISSIONER OP INTERNAL REVENUE. 285 

deem necessary ; and he may prescribe rules and regula- 
tions to secure a uniform and correct system of inspection, 
weighing, marking, and gauging of spirits. (R. S., § 3249.) 

756. The tax upon any distilled spirits removed from 
the distillery and not placed in bonded warehouse according 
to law may be assessed by the Commissioner upon the dis- 
tiller and returned to the collector, who must thereupon 
demand payment, and on refusal proceed by distraint or 
otherwise. (R. S., § 3253.) 

757. The Commissioner, with the approval of the Sec- 
retary of the Treasui'y, may exempt distillers of brandy 
made exclusively from apples, peaches, or grapes from any 
provision of law relating to the manufacttu-e of spirits, ex- 
cept as to the tax thereon, when in his judgment it may 
seem expedient. (R. S., § 3255.) 

758. He is required to prescribe the form of bond to 
be executed by distillers on commencing business and on 
the first of May in each succeeding year, and to entertain 
an appeal from a distiller against any refusal of the col- 
lector to approve such bond ; also to prescribe the form of 
notice to be given by a distiller or rectifier of intention to 
carry on his business. (R. S., §§ 3259, 3260.) 

759. His approval is necessary to the bond required to 
accompany a permit for the withdrawal, free from tax, of 
alcohol by a scientific institution or college for scientific 
purposes. (R. S., § 3297.) 

7©©. He is required to examine the monthly returns 
of distillers, to the end that the proper assessment of tax 
may be made, according to the capacity of the distillery, to 
cover any deficiency in production, or any failure in ac- 
counting for spirits produced. (R. S., § 3309.) 

7@1. He may prescribe the means of preventing re- 
sumption in any suspended distillery, and furnish the col- 
lector with the locks and seals required for such purpose ; 



286 THE EXECUTIVE DEPARTMENTS. 

and he may prescribe regulations to govern any involuntary 
suspension caused by unavoidable accident. (R. S., § 3310.) 

f 62, He may prescribe the precautions to be used by 
the collector in reducing the capacity of a distillery, when 
such reduction is desired by the distiller. (R. S., § 3311.) 

7&S. He may, under regulations prescribed by him and 
approved by the Secretary of the Treasury, issue tax-paid 
stamps to replace stamps on distilled spirits from which the 
stamps have been lost or destroyed by unavoidable accident. 
(R. S., § 3315.) 

7®4. It is the duty of the Commissioner to prescribe a 
form of books to be kept by rectifiers and wholesale liquor 
dealers ; also , the manner of affixing, cancelling, and cov- 
ering stamps for casks or packages of distilled spirits. (R. 
S., §§ 3318, 3322.) 

f&S, He may prescribe the security, by bond, bill of 
lading, or otherwise, to be given in case of exportation of 
distilled spirits without payment of the tax ; also the man- 
ner of marking such spirits, (R. S., § 3330,) and the manner 
of affixing and cancelling permits for the removal of fer- 
mented liquors ; (R. S., § 3345 ;) also regulations relative 
to the purchasing of fermented liquors by one brewer from 
another. (R. S., § 3349.) He may regulate the issuing of 
a permit for a brewer, in case of accident, necessary repairs, 
or other circumstances, to conduct his business elsewhere 
than at his brewery for a temporary perio,d, (R. S., § 3350,) 
and may make regulations for the transfer and sale of un- 
fermented wort by one brewer to another. (R. S., § 3351.) 

'7&&, In case of the change of ownership of any distil- 
lery, there being at the time distilled spirits in the ware- 
house connected therewith belonging to the former pro- 
prietor, the Commissioner may, on the written consent of 
the surviving principal and sureties interested, and under 
regulations and on conditions in his discretion, permit the 



COMMISSIONER OF INTERNAL REVENUE. 287 

succeeding proprietor to use the distillery warehouse, after 
setting apart by a secure and unbroken partition such por- 
tion as may be necessary for the storage and safe -keeping 
of the spirits distilled by the original proprietor, during the 
period allowed by law, or until the spirits are removed and 
the tax paid. (Act January 8, 1874, Stats. 18, p. 2.) 

7&7, The Commissioner may prescribe the form of the 
inventory to be given by a person engaging in the manu- 
facture of tobacco or snuff, and regulate the entry daily by 
a dealer of his transactions in these articles in a book to 
be kept for that purpose. (R. S., §§ 3358, 3360.) 

•^68. He may order the destruction of any abandoned, 
condemned, or forfeited tobacco, snuff, or cigars which, 
when offered for sale, will not bring a price equal to the 
tax due and payable thereon. (R. S., § 3369.) 

f @0, He is authorized to prescribe the security to be 
exacted for the exportation of manufactured tobacco, luci- 
fer or friction matches, cigar lights, and wax tapers, and to 
make regulations governing the removal of such articles 
from the manufactory for the purposes of export. (R. S., 
§ 3385.) 

7'^©. He is authorized to prescribe regulations for the 
production of evidence entitling claimants to a drawback 
on tobacco exported after the stamps have been affixed 
thereto, of a sum equal to the value of the stamps so affix- 
ed and destroyed before shipment to the foreign country. 
(R. S., § 3386.) 

771., He may prescribe such regulations for the inspec- 
tion of cigars, cheroots, and cigarettes, and for the collec- 
tion of the tax thereon, as he may deem most effective for 
the prevention of frauds in the payment of such tax. ( R. 
S., § 3396.) 

f^^. It is his duty to prescribe the form of the return 
to be made by banking associations and bankers of the 



288 THE EXECUTIVE DEPARTMENTS. 

monthly amount of circulation, deposits, and capital, and 
of the monthly amount of notes of persons and of town, 
city, or municipal corporations. State banks, or banking 
associations paid out by them, and in default of such re- 
turns to estimate the same upon the best information he 
can obtain. (R. S., §§ 3414, 3415.) 

f 7S. When an article has been sold or removed for 
sale by the manufacturer without the proper use of the 
required stamp, it is made the duty of the Commissioner 
of Internal Eevenue, in addition to the penalties imposed 
by law, to estimate, within a period of two years from such 
sale or removal, the amount of tax which has been omit- 
ted, and to assess the amount upon the manufacturer ; also 
to certify such assessment to the proper officer for collec- 
tion. (R. S., § 3437.) 

T^4:. It is his duty to prescribe regulations from time 
to time for the ascertainment of the amount of the allow- 
ance of drawback to be made on articles entitled to such 
an allowance when exported, and to consider the evidence 
presented by claimants of the previous payment of the tax 
for which drawback is asked. (R. S., § 3441.) 

T^S, The Commissioner, with the approval of the Sec- 
retary of the Treasury, may alter, renew, or change the 
form, style, and device of any stamp, mark, or label used 
under any provision of law relating to internal revenue ; 
and he may prescribe instruments or other means for at- 
taching, protecting, removing, cancelling, and obliterating 
such stamps. (Act March 1, 1879.) 

'7'7@. Whenever the mode or time of assessing or col- 
lecting any tax which is imposed is not provided for by 
law, the Commissioner may establish the same by regula- 
tion ; and he may make all regulations to this end, not 
othei-wise provided for, as may become necessary by reason 
of any alteration of law in relation to internal revenue. (R. 
S., § 3447.) 



COMMISSIONER OF INTERNAL REVENUE. 289 

777. He may, under the direction of the Secretary of 
the Treasury, dispose of spirits or spirituous liquors which 
may be forfeited under the provisions of the internal-reve- 
nue laws, unless therein otherwise provided for. 

778. The Commissioner may authorize a collector or 
deputy collector to seize any goods, articles, or objects 
subject to tax which shall be found in the possession, cus- 
tody, or control of any person for the purpose of being 
sold or removed by him in fraud of the internal -revenue 
laws or with design to avoid the payment of the tax ; and 
when such property is liable to perish or to a great reduc- 
tion of value by reason of the keeping, or cannot be kept 
without great expense, the owner, on application, is enti- 
tled to have it returned to him, upon giving bond in such 
form as may be prescribed by that officer. (K. S., §§ 3453, 
8459.) 

770. He is authorized, with the approval of the Secre- 
tary of the Treasury, to pay such sums, not exceeding in 
the aggregate the sum appropriated therefor, as he may 
deem necessary for detecting and bringing to trial and 
punishment persons guilty of violating the internal-revenue 
laws or conniving at the same, in cases where such expenses 
are not otherwise provided for by law. (R. S., § 3463.) 

780. It is made his duty to estimate in detail, by col- 
lection districts, the expense of assessing and collecting 
internal revenue, and to submit the estimate to Congress 
at the commencement of each regular session. (R. S., § 
3671.) 

781. He is authorized to permit the use of a distillery 
warehouse by successors in business, taking care to secure 
a complete separation of the spirits distilled by the preced- 
ing owner. (Act March 3, 1877.) 

Upon receipt of satisfactory proof he may allow for or 
redeem internal - revenue stamps spoiled, destroyed, ren- 
19 



290 THE EXECUTIVE DEPARTMENTS. 

dered useless, &c., under certain restrictions. (Act March 
1, 1879.) 

In addition to the duties here specifically enumerated, 
he is charged in numerous sections of the Revised Statutes 
with the establishment of regulations to give effect to pro- 
visions of law relating in detail to the operation of the 
internal-revenue system. 

As to all of these he is aided by the several officers and 
divisions of his bureau before named. To describe the 
work of these divisions, we commence with — 

I. The Division of Law. 

78S. This division is in charge of the Solicitor of In- 
ternal Revenue. 

Its duties pertain to the prosecutions in the courts for 
frauds upon the internal revenue of the country, to the 
proper carrying on of proceedings for the condemnation of 
property subject to seizure, and for the recovery of fines 
and penalties incurred for violations of the internal-revenue 
laws, and of suits for taxes and of other personal actions 
arising under those laws. These proceedings and suits are 
reported by United States attorneys and marshals to the 
Commissioner of Internal Revenue, according to the re- 
quirements of the law, already cited. (R. S., § 3215.) 

Dockets are kept in this division, and a complete record 
is shown of all cases reported and the steps taken in them. 
These dockets are similar in character to the dockets kept 
in the office of the Solicitor of the Treasury. From this 
division all instructions emanate to the United States attor- 
neys and other officers of coxirts, with a view of securing 
the vigorous prosecution of the cases, over which the 
Commissioner has supervision, and the prompt collection 
of penalties, debts, and revenues accruing to the Grovern- 
ment. 



COMMISSIONER OF INTERNAL REVENUE, 291 

T83. This division is also in charge of claims for abate- 
ment or refund of internal taxes. No suit can be main- 
tained in any court for the recovery of any tax alleged to 
have been illegally assessed or collected until after appeal 
shall be made to the Commissioner, as provided by law, 
and a decision of that officer shall have been had thereon, 
unless the decision of the Commissioner is delayed beyond 
six months from the date of appeal. The questions of the 
illegality or of the error in assessing and collecting these 
taxes arise and are considered in this division on these 
appeals. 

784:. This division has also charge of questions relating 
to special taxes, documentary stamp taxes, dividend and 
other taxes ; also of matters connected with distraints for 
taxes or moneys due ; also of lands acquired* in payment of 
debts due the United States under internal-revenue laws, 
including lands bid in for the Grovernment under proceed- 
ings in distraint or execution on judgments. 

This division has also charge of matters relating to to- 
bacco, snuff, and cigars, and to stamp taxes on medicines 
and preparations ; also claims for rewards of informei's, &c. 

II. The Division of Appointments. 

tSS, This division is under the direction of the Chief 
Clerk. It is charged with all mattei's pertaining to appoint- 
ments, commissions of officers, leaves of absence ia the 
office, office discipline, assorting and disposal of the mail, 
registry and keeping of all letters, and with the care of the 
files ; also with all matters relating to messengers, laborers, 
office stationery, printing, advertising, and with the , prepa- 
ration of blanks and blank books for the bureau. 

in. The Division of Accounts. 

T86. This division is under the direction of the Deputy 
Commissioner. It is charged with the examination and 



292 THE EXECUTIVE DEPARTMENTS. 

reference of the revenue and disbursing accounts of collect- 
ors of internal revenue, also of their estimates for funds, and 
of their applications for special allowances. It is charged 
also with all matters relating to advertisements, and the 
purchase of blank books, newspapers, and stationery for 
collectors, supervisors, revenue agents, and others. It has 
charge of the examination and reference of the monthly 
bills of those officers ; also of all miscellaneous claims pre- 
sented to the bureau arising under any appropriation act 
made for carrying into effect the internal-revenue laws, 
excepting claims for abatement, refund, and drawback; 
also of the preparation of estimates for appropriations by 
Congress. 

rv. The Division of Distilled Spirits. 

7S7. This division is in charge of all matters pertain- 
iug to distilleries, distilled spirits, fermented liquors, wines, 
rectified spirits, gangers' fees and instruments. It is charg- 
ed with the approval of bonded warehouses, and with the 
assignment of storekeepers ; also with matters relating to 
locks and seals, the registering of stills, notices and retiu-ns 
of distillers' reports of surveys, plans of distilleries, store- 
keepers' monthly reports of materials used and spirits pro- 
duced, and gaugers' reports of gauging done at fruit dis- 
tilleries. 

In order that the least possible amount of distillery pro- 
duct may escape taxation, a system of oversight is main- 
tained at every distillery. Every distillery is required to 
be registered, and a storekeeper is assigned to each. The 
duty of this storekeeper is to record the time of filling and 
emptying every mash tub, to weigh every pound of grain 
used in the mash, and to see that the law is faithfully com. 
plied with. The cistern room, where the spirits are received, 
is placed in the care of a ganger, who determines the exact 



COMMISSIONER OF INTERNAL REVENUE. 293 

quantity produced and the gauge of each barrel into which 
the spirits are drawn. The pipes from the still to the cisteriQ 
room are continuous, so that the distiller has no access to 
the spirits until they are gauged. Each barrel filled must 
be serially numbered, beginning with number one and run- 
ning consecutively, without duplication. The warehouse 
stamp must then be affixed to the barrel, which stamp has 
also a serial number, showing the number of the barrel, 
contents in proof and wine gallons, name of gauger, and 
date of affixing. The barrel so marked must then be placed 
in the distillery warehouse on the distillery premises, where 
it can remain not to exceed one month without a ware- 
house bond, and not to exceed a year when under bond. 
•When it is desired to withdraw any barrel of spu-its, the 
collector furnishes, on application and after payment of 
the tax, a tax-paid stamp, which is filled in with the same 
number of package, proof and wine gallons, as appears on 
the warehouse stamp, and has itself another distinctive 
serial number, which is never duplicated. The package, 
now ready for market, is so fully marked, branded, and 
stamped as to enable any revenue officer to identify it 
wherever found, since no other package can exist legally 
with the same numbers, marks, and brands. Besides this, 
the distiller is required to keep a book and to record there- 
in a full description of each package, specifying all these 
marks and brands and the name of the party to whom each 
package is sold. The purchaser is also required to keep a 
record of like description, stating from whom the package 
was purchased and the party to whom it was sold by him. 
A complete record is thus kept, by means of which the bar- 
rels can be traced to each wholesale dealer, and until they 
are dumped for rectification or reach the consumer. 

T88. A system alike effectual is also applied to the 
rectifier, who is permitted, after rectification, to place the 



294 THE EXECUTIVE DEPARTMENTS. 

spirits on the market under a rectifiers' stamp. When, after 
purchase, he is ready to dump for rectification, he is required 
to make out a full description of the packages, giving the 
serial numbers, date of original gauge, and the name of the 
distiller, and to send a notice of intention to rectify to the 
collector, who at once details a ganger to examine and re- 
gauge the spirits. It is this ganger's duty, also, to see the 
packages emptied and the stamps destroyed, and to so cer- 
tify on the face of the notice. An account is opened with 
each rectifier, in which he is credited with the total proof 
gallons of spirits dumped, and he is charged with the total 
proof gallons covered by rectifiers' stamps placed on spu-its 
gauged out of his establishment. The collector is not 
allowed to issue rectifiers' stamps for a number of proof 
gallons in excess of the number reported as dumped by 
the rectifier and ganger. This enumeration exhibits some 
of the details of business to which the attention of this 
division is directed. 

V. The Division of Assessments. 

780. This division is charged with the preparation of 
the assessment lists, and with the consideration of all re^ 
ports and returns, except those received from distillers, 
rectifiers, and brewers, affording data from which assess- 
ments may be made ; also with keeping the bonded ac- 
count, and with the consideration of claims for the allow- 
ance of drawback. 

VI. The Stamp Division. 

790. This division is charged with the supervision of 
the preparation, safe -keeping, issue, and redemption of 
stamps for distilled spirits, tobacco and cigars, fermented 
liquors, special taxes, documentary and proprietary stamps, 
and with the keeping of all accounts pertaining thereto. 



COMMISSIONER OF INTERNAL REVENUE. 295 

This involves transactions with the express companies as 
to the carrying of the stamps ; also the preparation, cus- 
tody, and issue of steel dies for cancelling stamps. 

VII. The Division of Kevenue Agents. 

7®1. This division is under charge of one of the Spe- 
cial Agents of Internal Revenue. The number of special 
agents employed in this branch of the service is thirty-five. 
They are distributed to convenient points through the 
country, and their duties are to detect and prevent fraud 
upon the internal revenue. To this end they visit all dis- 
tilleries, breweries, and tobacco factories in their respect- 
ive districts, and see that all officers of the internal reve- 
nue diligently and faithfully perform their duties and that 
the laws are strictly enforced. They make examinations 
of collectors' offices when ordered to do so, and^ assist in 
the administration of the internal-revenue laws so far as to 
point out what should be done and what should be omitted. 
They travel from point to point in their districts for the 
purpose of the detection of all fraudulent practices relating 
to the internal revenue, and are expected to report to the 
Commissioner all such practices coming under their obser- 
vation, as well as all dereliction of duty on the part of 
internal-revenue officers or of persons liable to pay internal- 
revenue taxes. 

The Division of Special Agents makes the assignment 
of these agents to particular districts or to special duty, as 
occasion may require. It makes a cursory examination of 
their accounts for compensation and travelling expenses, 
and refers the same for payment. It receives their period- 
ical and special reports of operations, examines the same, 
and makes the proper reference of the same, or of any sub- 
ject or suggestion therein contained, for proper action, and, 
in a word, exercises a general supervision over the force. 



296 THE EXECUTIVE DEPARTMENTS. 



CHAPTER XIX. 

THE COMPTROLLER OF THE CURRENCY. 

793. The office of the Comptroller of the Currency was 
established as a bureau of the Treasury Department by the 
national banking act of June 3, 1864, and was charged with 
the execution of all laws relating to the issue and regula- 
tion of a national currency. It has a seal with an appro- 
priate device, an impression of which, with a description 
thereof and a certificate of the approval of the Secretary 
of the Treasury, are required to be placed on file in the 
office of the Secretary of State. 

793. The head of this office is the Comptroller of the 
Currency. He is assisted by a deputy, who has the power 
and performs the functions and . duties of the Comptroller 
in case of a vacancy in the office or during the absence or 
inability of the head of the bureau. The depiity is required 
to give an official bond in the penalty of fifty thousand 
dollars, and he is prohibited by law from being directly or 
indirectly interested in any association issuing national 
currency. The office is provided also by statute with four 
chiefs of divisions, whose duties are assigned them by the 
Comptroller. 

794. The Comptroller of the Currency is charged, 
under the general direction of the Secretary of the Treas- 
ury, with the execution of all laws passed by Congress 
relating to the issue and regulation of a national currency 
secured by United States bonds. This officer holds for the 
term of five years, and is required to give bond in the pen- 
alty of one hundred thousand dollars, conditioned for the 



THE COMPTROLLER OF THE CURRENCY, 297 

faithful discharge of his duties. He is prohibited by law 
from being directly or indirectly interested in any associa- 
tion issuing national currency. 

7'25. He is required to make an annual report to Con- 
gress, at the commencement of each session, embracing — 

A summary of the state and condition of every associa- 
tion from which reports have been received the preceding 
year, at the several dates to which said reports refer, with 
an abstract of the whole amount of banking capital return- 
ed by them, of the whole amount of their debts and liabili- 
ties, the amount of circulating notes outstanding, and the 
total amount of means and resources, specifying the amount 
of lawful money held by them at the times of their several 
returns, and such other information in relation to such asso- 
ciations as in his judgment may be useful. 

A statement of the associations whose business has been 
closed during the year, with the amount of their circulation 
redeemed and the amount outstanding. 

Any suggestions he may have to make of amendment to 
the laws relative to banking, by which the system may be 
improved, and the security of the holders of its notes and 
other creditors may be increased, 

A statement exhibiting under appropriate heads the re- 
sources, liabilities, and condition of the banks, banking 
companies, and savings banks organized under the laws of 
the several States and Territories. 

A statement of the names and compensation of the 
clerks employed by him, and the whole amount of the ex- 
penses of the Banking Department during the year. (R. 
S., § 333.) 

79©. Every certificate, assignment, and conveyance 
executed by the Comptroller of the Currency in pursuance 
of law, and sealed with the seal of his office, is admissible 
in evidence in all places and courts; and all copies of 



298 THE EXECUTIVE DEPARTMENTS. 

papers in his office, certified by him and authenticated by 
the said seal, are hkewise entitled to be received in all 
cases equally with the originals, (R. S., § 884.) 

7^7. Copies of the organization certificate of any na- 
tional banking association, duly certified by the Comptroller 
of the Currency and authenticated by his seal of office, are 
also evidence in all courts and places within the jurisdiction 
of the United States of the existence of the association, and 
of every matter which could be proved by the production 
of the original certificate, (E.. S., § 885.) 

It is the duty of the Comptroller of the Currency to re- 
ceive and preserve on file in his office articles of associa- 
tion entered into by persons united for the purpose of form- 
ing a banking association under the national-bank law ; 
also the certificate of organization of such association, 
specifying the particulars prescribed by the statute, — 
among others, the name assumed by such association, 
which is made by law subject to his approval ; also the 
oath required to be taken by each director. (R. S., §§ 
5133, 5134, 5135, 5147.) 

'^98. And no bank can legally transact any business, 
except that incidental to its organization, until it has been 
authorized by the Comptroller to commence the business 
of banking. 

The payment of each installment of stock made after 
such authority is given must be certified to the Comptroller 
under oath of the president or cashier of the association. 
(R. S., §§ 5136, 5140.) 

T90. He is required to determine the maximum of in- 
crease of capital stock of any association formed under the 
law, to be provided for in the articles of association. His 
cei'tificate of such increase, specifying the amount, and his 
approval thereof, also that it has been duly paid in, is nec- 
essary to the validity of such increase of capital stock. 
(R. S., § 5142.) 



THE COMPTEOLLER OF THE CURRENCY. 299 

800. His approval is necessary also to a reduction of 
the capital stock of any association made in accordance 
with law authorizing such a reduction. (R. S., § 5143.) 

801. The Comptroller of the CuiTency, or some person 
of his appointing, is required to give a receipt to any bank- 
ing association for the United States bonds transferred to 
the Treasurer of the United States by such association, as 
required by law, for the security of its circulating notes, 
which receipt must state that such bonds are held in trust 
for the association and as security for the redemption and 
payment of any circulating notes that have been or may b© 
delivered to such association. And his countersign is nec- 
essary to the validity of any assignment or transfer of any 
of such bonds by the Treasurer of the United States. (R. 
S., § 5162.) 

80S. He is required to keep in his office a book for 
entry therein, immediately upon countersigning it, every 
transfer or assignment by the Treasurer of any bonds be- 
longing to a national banking association presented for his 
signature, and to state in such entry the name of the asso- 
ciation from whose accounts the transfer is made, the name 
of the party to whom it is made, and the par value of the 
bonds transferred. He is required also, immediately upon 
countersigning as aforesaid and on making such entry, to 
advise, by mail, the association from whose accounts the 
transfer is made of the kind and numerical designation of 
the bonds, and the amount thereof transferred. (R. S., §§ 
5163, 5164.) 

80«l. He is given access by law, at all times, to the 
bonds on deposit with the Treasurer, in order that he may 
ascertain their amount and condition. 

804. He and the Treasurer have access, likewise by 
law, during office hours, to each others' books for the pur- 
pose of ascertaining the correctness of any transfer or as- 



300 THE EXECUTIVE DEPARTMENTS. 

signment of the bonds referred to, and of any entries of 
the same. (R. S., § 5165.) 

805. He is required to give to any national banking 
association having bonds deposited as aforesaid powers of 
attorney to receive and appropriate to its own use the in- 
terest on the bonds so deposited, such powers to become 
inoperative when such association fails to redeem its cir- 
culating notes. He may, when such bonds become depre- 
ciated below the amount of circulation issued for the same, 
demand and receive the amount of such depreciation in 
other United States bonds at cash value, or in money, from 
the association, to be deposited with the Treasurer as long 
as such depreciation continues. 

He may, upon terms prescribed by the Secretary of the 
Treasury, permit an exchange to be made, on the part of 
any association, of any of the bonds deposited with the 
Treasurer for other bonds, of the United States authorized 
to be received as security for circulating notes, if he is of 
opinion that it may be done without prejudice to the in- 
terests of the United States ; and he may direct the return 
of any bonds to the association which deposited the same, 
in sums of not less than one thousand dollars, upon the 
surrender to him and the cancellation of a proportionate 
amount of such circulating notes ; provided that the re- 
maining bonds are equal to the amount required for the 
circulating notes not surrendered, and that the amount of 
bonds is not diminished below the amount required by law 
to be kept on deposit, and that there has been no failure 
by the association to redeem its circulating notes, nor any 
other violation by it of the provisions of the banking law. 
(E. S., § 5167.) 

80®. Whenever an association has complied with all 
the provisions of the banking law required before it is 
authorized to conamence business, the Comptroller of the 



THE COMPTROLLER OF THE CURRENCY, SOI 

Currency is required to examine into the condition of such 
association, to fp^ertain especially the amount of money 
paid in on account of capital, the name and place of resi- 
dence of each of its directors, and the amount of the cap- 
ital stock of which each is the owner in good faith, and 
generally whether such association has complied with all 
the provisions of law. And he is directed to require from 
any association a statement, attested by the oaths of a ma- 
jority of the directors, and by the president or cashier, of 
all the facts necessary to enable him to determine whether 
the association is lawfully entitled to commence the busi- 
ness of banking. If it appears that such association is so 
lawfully entitled, the Comptroller is required to give it a 
certificate, under his hand and official seal, to that effect. 
But he may withhold such certificate whenever he has rea- 
son to suppose that the shareholders have formed such 
association for any other than the legitimate objects con- 
templated by the banking law. (R. S., § 5168, 5169.) 

8® 7. The Comptroller of the Currency is required, on 
a deposit of bonds as prescribed by law, to issue to the 
association making such deposit circulating notes of differ- 
ent denominations, in blank, registered and coimtersigned 
as provided by law, equal in amount to ninety per centum 
of the current market value of the United States bonds so 
deposited, but not exceeding ninety per centum of the par 
value thereof, if bearing interest at not less than five per 
centum per annum ; provided that the amount of circula- 
ting notes to be furnished to each association shall be in 
proportion to its paid-up capital, viz.: 

To each association whose capital does not ex;ceed five 
hundred thousand dollars, ninety per centum of such capi- 
tal. 

To each whose capital exceeds five hundred thousand 
dollars but does not exceed one million dollars, eighty per 
centum of such capital. 



302 THE EXECUTIVE DEPARTMENTS. 

To each whose capital exceeds one million of dollars but 
does not exceed three millions of dollarSg|^venty-five per 
centum of such capital. 

To each whose capital exceeds three millions of dollars, 
sixty per centum of such capital. (R. S., § 5171.) 

8® 8. It is his duty to furnish suitable notes for circula- 
tion, and, under the direction of the Secretary of the Treas- 
ury, to cause plates and dies to be engraved in the best man- 
ner to guard against counterfeiting and fraudulent alteration, 
and to have printed therefrom and numbered such quantity 
of cu'culating notes, in blank, of the denominations of one, 
two, three, five, ten, twenty, fifty, one hundred, five hun- 
dred, and one thousand dollars, as may be required to sup- 
ply the associations entitled to receive the same. It is 
provided that such notes shall express upon their face that 
they are secured by United States bonds deposited with the 
Treasurer of the United States ; that they shall bear the 
^vritten or engraved signature of the Treasurer and Register, 
and the imprint of the seal of the Treasury ; also that they 
shall express upon their face the promise of the associa- 
tion receiving the same to pay on demand, and shall also 
bear such devices and other statements, and shall be in 
such form, as the Secretary of the Treasury shall by regula- 
tion direct. The plates and dies remain by law under the 
control and direction of the Comptroller of the Currency, 
who is required to cause the same to be examined each 
year, and to place on file in his office annually a correct 
list of the same. He is required to make regulations, sub- 
ject to the approval of the Secretary of the Treasury, for 
the destruction of such of the material as shall have been 
used in the printing of the notes of associations in liquida- 
tion, or which have closed business. (R. S., §§ 5172, 5173, 
5174.) 

809. He is required, under the direction of the Sec- 



THE COMPIROLLBR OF THE CURRENCY. 303 

retary of the Treasury, to make a statement showing the 
amount of circulation in each State and Territory. 

81®. By act of January 14, 1875, (Stats. 18, p. 296,) 
providing for the resumption of specie payments, the pre- 
vious provisions of law limiting the aggregate of the issue 
of national-bank notes were repealed. 

811. It is the duty of the Comptroller of the Currency 
to receive worn-out or mutilated circulating notes issued 
by any banking association, and also, on due proof of the 
destruction of any such circulating notes, to deliver in 
place thereof to the association other blank notes to an 
equal amount. Such worn-out or mutilated notes are to 
be destroyed, by maceration, in accordance with regula- 
tions to be prescribed by him, as well as all circulating 
notes which shall have been paid or surrendered to be can- 
celled. He is required to make a certificate of such de- 
struction, signed by the parties appointed to destroy the 
notes, in a book in his office, and to forward a duplicate of 
such certificate to the association whose notes have been 
thus cancelled. (R. S., § 5184.) 

81S. He is empowered to issue gold notes to associa- 
tions formed for the purpose of issuing such notes. These 
notes, which may not be issued in any denomination less 
than five dollars, are to express on their face that they are 
payable in gold. Such association must have previously 
deposited United States bonds as required by other asso- 
ciations, in order to entitle it to circulating notes to an 
amount not exceeding eighty per centum of the deposit 
thus made for their security. (R. S., § 5185.) 

813. He is required to notify any association to make 
good its legal money reserve in United States notes, when 
he shall have ascertained that the reserve of such associa- 
tion is below the amount required by law ; and on failure 
of such association to make good its reserve within thirty 



304 THE EXECUTIVE DEPARTMENTS. 

days, he may proceed, with the approval of the Secretary 
of the Treasui-y, to appoint a receiver to wind up its aflfairs, 
as provided by law in other cases. (R. S., § 5191.) 

814:. He is required to give public notice of the asso- 
ciation in the city of New York selected by any association 
of certain cities named in section 5191 of the Revised Stat- 
utes, and of the association selected in either of the cities 
so named hj an association not organized in those cities, 
for the pm-pose, as required by law, of redeeming its cir- 
culation at par. And he is empowered, upon receiving 
satisfactory evidence of the failure of any association either 
to make the selection or to redeem its notes, to appoint a 
receiver thereof. (R. S., § 5195.) * 

815. He is also authorized to enforce payment of a 
deficiency in the capital stock of any association, and fail- 
ing in that, to notify the Treasurer of the United States to 
withhold from the bank the interest payable on its bonds 
deposited. And in case of failure of such association, for 
the space of three months after receiving notice, to pay up 
its capital stock or to go into liquidation as provided by 
law, the Comptroller may appoint a receiver to close the 
business thereof. (R. S., § 5205.) 

816. He may demand special reports from any associ- 
ation when in his judgment the same are required to afford 
full knowledge of its condition, and he may levy the stat- 
utory penalty for failure to render these and the other 
reports required by law. (R. S., §§ 5211, 5213.) 

817. In case a national bank which has determined to 
go into liquidation as provided by law fails to make the 
deposit of lawful money with the United States Treasurer, 
as required, for the redemption of its outstanding circula- 
tion and to take up its bonds, for thirty days after the time 
specified, the Comptroller of the Currency is empowered to 
sell the bonds so pledged for such circulation at public 



THE COMPTROLLER OE THE CURRENCY. 305 

auction in the city of New York, and, after providing for 
the redemption and cancellation of said circulation and the 
expenses of sale, to pay over the balance remaining to the 
bank or its legal representatives. (Act February 18, 1875 ; 
K. S., § 5224.) 

He may also, upon receiving notice of the failure of any 
association to redeem any of its circulating notes, and with 
the concurrence of the Secretary of the Treasury, appoint 
a special agent, of whose appointment immediate notice 
shall be given to such association, who shall proceed to 
ascertain whether it has so refused, and report to the Comp- 
troller. Upon the Comptroller being satisfied of the fact, 
he isi required, within thirty days, to declare the bonds 
deposited by the association forfeited to the United States. 
(R. S., § 5227.) 

818. Immediately thereafter he is required to give 
notice, in such manner as the Secretary of the Treasury 
shall direct, to the holders of the circulating notes of such 
association to present them for payment at the Treasur^i ; 
whereupon the Comptroller may in his discretion cancel 
an amount of bonds pledged by such association equal at 
current market rates, not exceeding par, to the notes paid. 
(R. S., § 5229.) 

819. He may, however, instead of cancelling its bonds, 
cause so much of them as may be necessary to be sold at 
public auction in the city of New York, after giving thirty 
days' notice to the association. (R. S., § 5230.) Or he 
may sell any of such bonds under the same circumstances 
at private sale, if he deems it to the interest of the United 
States. (R. S., § 5231.) 

83®. Upon being satisfied of the failure of any asso- 
ciation to redeem its circulating notes as before specified, 
the Comptroller of the Currency may forthwith appoint a 
receiver, and require of him proper bond and security for 
20 



306 THE EXECUTIVE DEPARTMENTS. 

the performance of his duties. Such receiver is subject to 
the direction of the Comptroller. Upon making such ap- 
pointment he must cause notice to be given of the fact, by 
newspaper advertisement for three consecutive months, 
calling on all persons who have claims against the associa- 
tion to present them and to make legal proof thereof. (R. 
S., §§ 5234, 5235.) 

8!^1. He is required from time to time, in such a case, 
after full provision has been made for refunding to the 
United States ^ny deficiency in redeeming the notes of 
such association, to make a ratable dividend of any money 
paid over to him by the receiver on all claims that have 
been proved to his satisfaction or adjudicated in cou^jt, and 
to transfer the remainder of the property and proceeds, if 
any, under certain conditions prescribed by law, to such 
agent as the shareholders of the association, called together 
on public notice by the Comptroller, may appoint, in pro- 
portion to the stock respectively held by them. (R. S., § 
^36, act June 30, 1876.) 

8^25. The Comptroller may institute suit in his own 
name in any proper United States court to determine 
whether the directors of any association have knowingly 
violated, or permitted any officers, agents, or servants of 
the association to violate, the provisions of the national 
banking law, when the charge has been made ; and this 
adjudication is required to be had before the association 
shall be declared dissolved under the statute denouncing, 
in case of such a violation of law, the forfeiture of the 
rights, privileges, and franchises of such association. (R. 
S., §,5239.) 

8S3. When such an association is so dissolved, or when 
any creditor shall have obtained a judgment against it in 
any court of record and has made application stating that 
such judgment has remained unpaid for thirty days, or 



THE COMPTROLLER OP THE CURRENCY. 307 

whenever the Comptroller shall become satisfied of the in- 
solvency of any association, he may, after due examination 
of its affairs, appoint a receiver to close up the same and 
to enforce the personal liability of the shareholder. (Act 
June 30, 1876, Stats. 19, p. 63.) 

8^4. He is required, with the approval of the Secretary 
of the Treasury, as often as may be necessary or proper, 
to appoint some suitable person or persons to make an 
examination of the affau'S of every banking association, to 
whom is given power to thoroughly investigate the affairs 
of the association, and in doing so to examine any of the 
officers and agents thereof on oath, and who is required to 
make a full and detailed report of the condition of the 
association to the Comptroller. (R. S., § 5240.) 

8^5. All savings banks or savings or trust companies 
organized under authority of any act of Congress ar6 re- 
quired to make to the Comptroller of the Currency, and to 
publish, all reports which national banking associations are 
required to make under sections 5211, 5212, and 5213 of 
the Revised Statutes. And all savings banks or other banks 
organized in the District of Columbia under any act of Con- 
gress, which shall have capital stock paid up in whole or in 
part, are subject to all provisions of the Revised Statutes and 
of all acts of Congress applicable to na,tional banking asso- 
ciations, as far as the same may be applicable to such sav- 
ings or other banks. (Act June 30, 1876, Stats. 19, p. 64-.) 

The Office of the CoMPTROiiiiEB of the Cubbenoy. 

This office is organized by the designation of four diviiS- 
ions, corresponding to the number of chiefs of divisions 
authorized by law, viz.: 

1. Division of Organization. 

2. Division of Issue. 

3. Division of Reports. 

4. Division of Redemption. 



308 THE EXECUTIVE DEPARTMENTS. 



I. The Divisic^sr of Organization. 

826. This division is charged with the superintendence 
of all matters pertaining to the organization of national 
banks, and the filing and preservation of the papers con- 
nected therewith ; o.lso with all coiTCspondence relative to 
such organization. The statutes of the United States pro- 
vide as to the manner in which a national banking associa- 
tion shall be formed, what articles of association are to be 
entered into by the persons, not less than five, who intend 
to organize such an association, and how such articles shall 
be executed and attested. The law also declares the nature 
of the organization certificate ; that it shall contain a state- 
ment of the following particulars, viz.: The pame assumed 
by the association, which name is subject to the approval 
of the Comptroller of the Currency ; the name of the place 
where its business is to be carried on ; the amount of the 
capital stock, and the number of shares into which the same 
is to be di\dded ; the names and places of residence of the 
shareholders, with the number of shares held by each ; also 
that such certificate shall state that the same is made to 
enable such persons to avail themselves of the advantages 
of the laws authorizing the establishment of such associa- 
tions. Such certificate must be properly acknowledged 
before a judge of a court of record or a notary public 
under seal, and transmitted to the Comptroller of the Cur- 
rency, who is required to record the same and to carefully 
preserve it on file in his office. Upoii duly filing these 
articles of association and the certificate just referred to 
the association becomes a body corporate, ^\^th certain 
specified powers given by the statutes, and on receiving 
authority from the Comptroller of the Currency it may 
commence the business of banking, under the limitations 
prescribed by law. 



ORGANIZATION OF NATIONAL BANKS. 309 

The authority thus given by the Comptroller is to be exer- 
cised after a careful examination as to the condition of the 
association, as to whether an amount equal to at least one- 
half of the capital stock has been paid in, and generally 
whether the association has complied with all the provisions 
of law entitling it to engage in business. To this end he 
may require a statement under oath of a majority of the 
directors, and of the president or cashier, of all the facts 
necessary to enable him to determine. And he may, upon 
being satisfied of a full compliance with the provisions of 
law, issue to the association a certificate under his hand 
and official seal authorizing it to commence business as 
aforesaid. 

The oath of office which each director is required to take 
and subscribe must also be transmitted to the Comptroller 
of the Currency and filed in his office ; and likewise on the 
first of July of each year a copy of the list of shareholders 
of the bank, containing information of the residence of 
and the number of shares held by each. 

It is incumbent on this Division of Organization to make 
careful examination of the papers so required to be ti-ans- 
mitted, and to see that the provisions of the law in their 
executioi} have been fully complied with ; also to prepare 
the certificates of authority for the commencement of busi- 
ness, to require the proper execution and transmission of 
such papers as are required by law in connection with the 
organization of the association, and to keep proper records 
and files pertaining to the same. 

II. The Division of Issue. 

83T. This division is charged with the issue of circu- 
lating notes to the national banks, with the safe-keeping of 
the unsigned and unfinished notes on hand to be furnished 
the banks when called for, and with all business and coi*- 



310 THE EXECUTIVE DEPARTMENTS. 

» 
respondence connected with the issue of the national-bank 
currency. 

As aheady stated, these associations are required, in 
order to aflford an absohite security for the notes issued to 
and put in circulation by them, to deposit with the Treas- 
urer of the United States registered bonds of the United 
States, in trust, to an amount not less than thirty thousand 
dollars, and not less than one-third of the capital stock 
of the bank paid in. Such bonds are to be increased as 
the capital stock is paid up or increased. They are to be 
transferred to the Treasurer in trust, and so marked and 
receipted for by tlie Comptroller of the Currency, or by a 
clerk whom he may designate for the purpose, and are at 
specified times subject to inspection by the agents of the 
banks respectively. 

Upon making this deposit of bonds, the particular bank 
is entitled to receive from the Comptroller of the Currency 
circulating notes of different denominations, in blank, reg- 
istered and countersigned, and having thereon the imprint 
of the seal of the Treasury, in amount proportionate to the 
amount of its paid-up capital, but not exceeding ninety per 
centum of the current market value of the bonds so on 
deposit. 

It is the duty of this Division of Issue to receive the 
orders of the numerous national banks for these circulat- 
ing notes ; also to examine as to whether the proper de- 
posits have been made to secure the same, as to whether 
the other provisions of law entitling the banks to receive 
such notes have been fully complied with, and to cause the 
notes, of the proper amount and denominations, printed 
for the use of the particular bank to be forwarded. This 
division also causes circulating notes to be forwarded to 
supply the place of worn-out or mutilated bills destroyed 
in the Treasury Department, upon being notified by the 
Redemption Division of the redemption of the same. 



THE COMPTKOLLER OF THE CURRENCY. 311 

It also receives from the Bureau of Engraving and 
Printing the national currency which has been printed in 
that bureau, makes a record of the same, and places it in 
the vault of the Comptroller's office, there to remain in 
safe custody until required to fill orders from the banks. 

It keeps a complete record of all receipts and issues of 
this currency, and makes daily reports of the same, whether 
received, issued, retired, or on hand. 

III. The Division of "Reports. 

8S8. This division is charged with the receipt and care 
of all reports from national banks of their condition, divi- 
dends, and earnings. It also receives the reports made by 
the examiners which the Comptroller appoints by authority 
of law to look into the concerns of these banks. It also 
makes up a tabulation from these various reports for pub- 
lication and for the information of Congress, as required 
bylaw. It also has the care of the general correspond- 
ence and files of the office, and conducts the correspond- 
ence of the office with the bank officers relative to the 
affairs and management of their respective associations. 
It is the duty of this division to require, by letter, of all 
institutions which may be delinquent in this respect, the 
reports required by law as to the condition, resources. Sec, 
of the same. These associations are so required by law to 
make not less than five reports during each year, in a pre- 
scribed form and properly verified ; also to report specially 
when called upon by the Comptroller. The regular reports 
are required to be published by the banks respectively in 
newspapers at the places where the associations are estab- 
lished, or in adjacent places, proof of which publication 
must be forwarded to the Comptroller. It supplies also all 
blanl« for these purposes to the banks, as the same may 
be required. 



312 THE EXECUTIVE DEPARTMENTS.* 

All these matters of routine engage the laborious atten- 
tion of this division, that the numerous associations may be 
continuously kept up to the requirements of law. 

IV. The Eedemption Division. 

8S9. This division is charged with the receipt and de- 
struction of worn-out and mutilated notes ; also with the 
safe-keeping, in a vault prepared for the purpose, of the 
notes sent to the office for destruction until they shall be 
prepared therefor, and shall have accumulated in conven- 
ient amount. These mutilated notes are received from the 
Treasurer of the United States, and when destroyed and 
redeemed a certificate of the facts is sent to the Division 
of Issue, through which division they are replaced by new 
nofes, put up from the stock on hand and transmitted to 
the proper bank. The destruction is accomplished by mac- 
eration, in a machine constructed for the purpose, in the 
basement of the Treasury building. The notes are first 
carefully counted, having been previously counted, assorted, 
and registered in the Treasurer's office, and their destruc- 
tion is witnessed by separate persons representing the Sec- 
retary of the Treasury, the Treasurer of the United States, 
the Comptroller of the Currency, and the particular bank 
or banks whose circulating notes are to be destroyed. 
These representatives are formally deputed for the pur- 
pose by these officers and the bank or banks respectively, 
the latter by awi'itten and formally executed power of 
attorney. These persons make a record of the respective 
denominations of notes destroyed, together with the amoimt 
of each denomination ; also a certificate of the same. 

This division keeps a careful record of all these ti'ansac- 
tions, makes periodical reports of the notes destroyed, and 
conducts all correspondence relative thereto. 

Outside of these divisions considerable labor of a mis- 



REDEMPTION OF NATIONAL-BANK NOTES. 313 

cellaneous character is transacted. The receipt and care 
of all United States bonds received to secure circulation 
of the banks are intrusted to a bond clerk before they are 
finally deposited with the Treasurer of the United States. 
He is also intrusted with the exchange of one kind of bond 
for another when desired by a national bank, and also with 
the correspondence of the office relative to the business in 
his charge. 

All correspondence relative to the affairs of insolvent 
national banks, and the questions arising in their settle- 
ment and the transaction of business of the receivers, is 
conducted under the immediate direction of the Comp-t 
troUer. 



314 THE EXECUTIVE DEPARTMENTS. 



CHAPTER XX. 

THE POST OFFICE DEPARTMENT. 

830. The establishment of this department followed 
that of the Treasm-y, and is accordingly the fom*th in order 
of date. The act of Congress of September 22, 1789, cre- 
ating it, is entitled " An act for the temporary establishment 
of the Post Office." A subsequent act of May 8, 1794, es- 
tablished at the seat of government a G eneral Post Office, 
and provided for a Postmaster -Greneral and an assistant, 
also for deputy postmasters at places deemed necessary by 
the Postmaster-Greneral. The present organization of this 
department owes its existence to the recent act of June 8, 
1872, entitled "An act to revise, consolidate, and amend 
the statutes relating to the Post Office Department." 

8 SI. The head of the Post Office Department is the 
Postmaster-Greneral, with whom are immediately associated 
three Assistant Postmasters-Greneral. The department has 
also a Chief Clerk, and is subdivided by law into divisions 
or bureaus, as follow : 

1. The three offices of the Assistant Postmasters-Greneral, 
each office having its Chief Clerk. 

2. The Office of the Money-Order System, with its Super- 
intendent and Chief Clerk. 

3. The Office of Foreign Mails, also with its Superintend- 
ent and Chief Clerk. 

4. The Dead Letter Office, with a head called Chief of 
Division. 

5. The Office of Mail Depredations, also with a head 
called Chief of Division. 



THE POSTMASTEK-GENEEAL. 315 

6. The Office of the Blank Agency, with a Superintend- 
ent, one Chief Assistant, and four Assistants. 

The statutes provide also for an Assistant Attorney- 
Greneral for the Post Office Department, who acts as the 
Solicitor for that department. 

8«l^. The Assistant Postmasters-G-eneral are designated 
by the head of the department as first, second, and third, 
and they are likewise assigned their special class of duties. 
There has also been assigned them respectively the charge 
or supervision of the several offices and divisions before 
mentioned, besides certain other divisions which have been 
formed in the department by the Postmaster-Greneral. This 
arrangement and distribution of business will be referred 
to in detail in a proper place. 

833, The post offices over which this department exer- 
cised control on the first day of December, 1878, were 
thirty-nine thousand six hundred and seventy-nine in num- 
ber. Some conception may be formed from this statement 
of the vast labor demanded of the officers of the depart- 
ment in this connection, to say nothing of the vast bus- 
iness transactions of the department in connection with 
the money-order system and with the interchange of cor- 
respondence, embracing almost all the countries of the 
world and their dependencies. 

8el4. In treating of this department in detail, the same 
arrangement is adopted as with the other departments. 

First, the duties, powers, and functions of the head of 
the department as they are specifically set out by the stat- 
utes. 

The Postmasteb-Geneeal. 

83^. The oath of office required by law to be adminis- 
tered to this officer is peculiar, inasmuch as it is required to 
be administered to all officers of the postal service as well, 
and is substantially different from that required by general 



316 THE EXECUTIVE DEPARTMENTS. 

provision of law to be taken by other officers of the Gov- 
ernment not in that service. He is required, in addition 
to the general oath of office, to swear that he "will per- 
form all the duties required of him, and abstain from every- 
thing forbidden by the laws in relation to the establish- 
ment of post offices and post roads within the United 
States, and that he will honestly and truly account for and 
pay over any money belonging to the United States which 
may come into his possession or under his control." (R. 
S., § 391 ; Stats. 18, p. 19.) 

8SII. As in the case of other heads of departments, 
regarding the property respectively in their control, the 
Postmaster-Greneral is required to keep in proper books a 
complete inventory of all the property belonging to the 
United States in the buildings, rooms, offices, and grounds 
occupied by him and under his charge. (R. S., § 197.) 

SUT. Whenever the Postmaster-Greneral, or any person 
whose accounts have been settled by the Sixth Auditor, is 
dissa:tisfied with the settlement made by that Auditor, he 
may, within twelve months, appeal to the First Comptrol- 
ler, whose decision is conclusive. (E.. S., § 270.) 

8S8. It is made the duty of the Postmaster-General — 

To establish and discontinue post offices. 

To instruct all persons in the postal service with refer- 
ence to their duties. 

To decide on the forms of all official papers. 

To prescribe the manner of keeping and stating accounts. 

To enforce the prompt rendition of returns relative to 
accounts. 

To control according to law, and subject to the settle- 
ment of the Sixth Auditor, all expenses incident to the 
service of the department. 

To superintend the disposal of the moneys of the de- 
partment. 



THE POSTMASTER-GENERAL. 817 

To direct the manner in which balances shall be paid 
over, issue warrants to cover money into the Treasury, and 
to pay out the same. 

To superintend generally the business of the department, 
aind execute all laws relative to the postal service. (R. S., 
§ 396.) 

8^9. For the purpose of making better postal arrange- 
ments with foreign countries, and of counteracting adverse 
measures affecting our postal intercourse with such coun- 
tries, the Postmaster- General, by and with the advice and 
consent of the President, is empowered to negotiate and 
conclude postal treaties and conventions, and to reduce or 
increase the rates of postage on mail matter conveyed 'be- 
tween the United States and foreign countries. (R. S., § 
398.) 

§4:®. He is required to transmit a copy of any postal 
convention concluded with foreign governments to the Sec- 
retary of State, who must furnish a copy of the same to the 
Congressional Printer for publication ; and it is provided 
that the printed proof sheets of all such conventions shall 
be revised at the Post Office Department. (R. S., § 399.) 

8 Jrl. He may establish a blank agency for his depart- 
ment, to be located at Washington, District of Columbia. 

84:S. He is required to deliver to the Sixth Auditor, 
within sixty days after the making of any contract for car- 
rying the mail, a duplicate copy thereof. (R. S., §§ 400, 
404.) 

8^^. Upon the certified quarterly statement by the 
Sixth Auditor of the payments by postmasters on account 
of the postal service, the Postmaster-G-eneral is required to 
issue his warrant to the Treasurer to carry the amount to 
the credit of the postal revenues and to the debit of the 
proper appropriations upon the books of the Auditor. (R. 
S., § 406.) 



318 THE EXECUTIVE DEPARTMENTS. 

Under the direction of the Postmaster-Greneral, the postal 
revenues and all debts due his department, when collected, 
must be paid into the Treasury of the United States, and 
duplicate certificates are to be given the depositor by' the 
Treasurer, Assistant Treasurer, or depositary receiving the 
sanie. All such deposits must be brought into the Treas- 
lu-y by warrants of the Postmaster-Oenerai, countersigned 
by the Sixth Auditor, before any credit for moneys so de^ 
posited can be allowed. (R. S., §§ 407, 408.) 

844:. The Postmaster-Greneral may discharge from im- 
prisonment any person confined in jail on any judgment in 
a civil case, obtained in behalf of this department, if it is 
made to appear that the defendant has no property of any 
description. (R. S., § 410.) 

■ 8J:S. He may prescribe such rules and modes of pro- 
ceeding as shall appear expedient for the government of 
the Sixth Auditor in ascertaining the facts in each case of 
fine, penalty, forfeiture, disability, or liability, by way of 
damages or otherwise, for any money, incurred under any 
provision of law relative to the officers, employees, oper- 
ations, or business of the postal service, and upon the facts 
being ascertained he may give his written consent to a 
decision of the Auditor mitigating or remitting such line, 
penalty, or forfeiture, removing such disability, or com- 
promising, releasing, or discharging such claim. (R. S., § 
409.) 

8J-@, The Postmaster-Greneral is required to make the 
following annual reports to Congress : 

1. A report of all contracts for carrying the mail made 
within the preceding year, giving in each case the name of 
the contractor ; the date and duration of the conti'act ; the 
routes embraced therein, with the length of each ; the time 
of arrival and departure at the ends of each route ; the 
mode of transportation, and the price to be paid, together 



THE POSTMASTER-GENEKAL, 319 

with a copy of the record of abstracts of all proposals for 
carrying the mail required by law to be kept. 

2. A report of all land and water mails established or 
ordered within the preceding year, other than those let to 
contract at the annual letting, giving in each case the route 
or water-course on which the mail is established ; the name 
of the person employed to transport it ; the mode of trans- 
portation ; the price to be paid, and the duration of the 
order or contract. 

3. A report of all allowances made to contractors within 
the preceding year above the sums originally stipulated in 
their respective contracts, giving the reasons therefor, and 
of all orders made whereby additional expense is incurred 
on any route beyond the original contract price, giving in 
each case the route ; the name of the contractor ; tlie 
original service provided for by the contract ; the original 
price ; the additional service required, and the additional 
allowance therefor. 

4. A report of all curtailments of expenses effected 
within the preceding year, giving in each case the same 
particulars as mentioned in the paragraph preceding. 

5. A report of the finances of the department for the 
preceding year, showing the amount of balance due the 
department at the beginning of the year ; the amount of 
postage which accrued within the year ; the amount of en- 
gagements and liabilities ; the amount actually paid during 
the year for carrying the mail, and how much of this amount 
was for carrying the mail in preceding years. 

6. A report of the fines imposed on contractors and the 
deductions made from their pay during the precediiig year, 
stating the name of the contractor ; the nature of the de- 
linquency ; the route on which it occurred ; when the fine 
was imposed ; and whether the fine or deduction has been 
remitted, and for what reason. 



S20 THE EXECUTIVE DEPARTMENTS. 

7. A copy of each contract for carrying the mail betAYeen 
the United States and foreign countries, with a statement 
of tlie amount of postage derived under the same, so far as 
the returns of the department will enable it to be done. 

8. A report showing all contracts which have been made 
by the department, other than for carrying the mail, giving 
the name of the contractor ; the article or thing contracted 
for ; the place where the article was to be delivered, or the 
thing performed ; the amount paid therefor, and the date 
and duration of the contract. 

9. A report on the postal business and agencies in for- 
eign countries. 

10. A report of the amount expended in the department 
for the preceding fiscal year, including detailed statements 
of expenditures made from the contingent fund. 

And it is made his duty to cause all of such reports to 
be printed at the public printing-office, either together or 
separately, and in such numbers as may be required by the 
exigencies of the service or by law. (R. S., § 413.) 

The annual reports of the Auditor for his department 
are required to show the financial condition of that depart- 
ment at the close of each fiscal year, and to be made a part 
of the Postmaster-Greneral's annual report to Congress, for 
that fiscal year. (Stats. 19, p. 80.) 

84:T. He is required to furnish a cojDy of his annual 
estimates to the Secretary of the Treasm-y prior to the first 
of November in each year, to be reported to Congress by 
tlie latter in the regular printed estimates. (R. S., § 414.) 

848. He is empowered to authorize any person to make 
application before the judge, or in his absence before the 
clerk, of any com-t of the United States having original 
jurisdiction of the cause of action, for the issue of a war- 
rant of attachment against the real and personal property 
and the legal or equitable rights of a defaulting or delin- 



THE POSTMASTER-GENERAL. 321 

quent postmaster, contractor, or other officer, agent, or 
employee of the Post Office Department, and his surety, 
where a debt is due, and in the following cases : 

1. Where such officer, agent, Sec, is a non-resident of 
the district in which he was appointed, or has dejDarted 
therefrom purposely to reside permanently out of the same, 
or to defraud the United States, or to avoid civil process. 

2. Where he or either of his sureties has conveyed or is 
about to convey his property, or has removed or is about 
t* remove the same from the district where situated, with 
intent to defraud the United States. (R. S., § 924.) 

84:©, The Postmaster-G-eneral is required to direct col- 
lectors and receivers of public moneys within the District 
of Columbia or the cities of New York, Boston, Philadel- 
phia, New Orleans, San Francisco, Baltimore, Charleston, 
and St. Louis to pay over, at least as often as once in each 
week, to the Treasurer of the United States at the Treasury 
in said District, or to the Assistant Treasurers in those cities 
respectively, all public moneys belonging to the Post Office 
Department collected by them or in their hands. (R, S., 
§ 3615.) 

8i^®. He is empowered to transfer money belonging 
to the postal service between the Treasurer, Assistant Treas- 
urers, and designated depositaries at his discretion, and as 
the safety of the public funds and the convenience of the 
service may requu-e ; each depositary being required by 
law to keep his account of such moneys separate and dis- 
tinct from his account of other public moneys, and to 
make his returns of the sums received and paid on account 
of the postal service at such times and in such form as 
the Postmaster-General may direct. (R. S., §§ 3641, 3642, 
3644.) 

8^1. He is required to submit to Congi-ess at each an- 
nual' session an estimate of the amount that will be required 
21 



322 THE EXECUTIVE DEPARTMENTS. 

for the ensuing fiscal year, under each of the several heads 
specified by law. 

This estimate must show the sums paid under each head, 
and the names of the persons to whom payments are made 
out of the miscellaneous fund, excepting the names of those 
employed in detecting depredations on the mail and of 
other confidential agents. (R. S., § 3668.) 

^5^. Payments of money out of the Treasury on ac- 
count of the postal service are required to be in pursuance 
of appropriations made by law, by warrants of the Polt- 
master-Greneral, registered and covmtersigned by the Audi- 
tor for the Post Office Department, and expressing on theu- 
face the appropriation to which they should be charged. 
(R. S,, § 3674. See section 942, post.) 

8^^. It is provided that before any new buildings shall 
be commenced, for the use of the United States, the plans 
and full estimates therefor shall be prepared and approved 
by the Secretary of the Treasury, the Postmaster-G-eneral, 
and the Secretary of the Interior. (R. S., § 3734.) 

8^4-. He is required to establish post offices at all such 
places on post roads established by law as he may deem 
expedient, and to certify such establishment to the Sixth 
Auditor. (R. S., § 3829.) 

85^. He has power to appoint and remove postmasters 
of the fourth class. In the exercise of that power he is re- 
quired to notify the Sixth Auditor of any appointment or 
removal he may make. (iVct June 23, 1874, § 80.) 

Postmasters of this class are those whose annual com- 
pensation, exclusive of commissions on money orders, 
amounts to less than one thousand dollars. 

8^©. All official bonds of postmasters are subject to 
the approval of the Postmaster-Greneral, and must be in 
such penalty as may be deemed sufficient by him. (R. S., 
§ 3834.) 



THE POSTMASTER-GENERAL. 323 

And all commissions of postmasters appointed by the 
President, by and with the advice and consent of the Sen- 
ate, require the countersign of the Postmaster-G-eneral, 
under the seal of his department. (Act March 18, 1874, 
Stats. 18, p. 23.) 

85T. Whenever any postmaster is required to execute 
a new bond, all payments made by him after the execution 
of such new bond may, if the Postmaster-General or the 
Sixth Auditor deems it just, be applied first to discharge 
any balance due from such postmaster under his old bond. 
(R. S., § 3835.) 

Upon receiving notice from the Sixth Auditor of a defi- 
ciency in the accounts of a postmaster, the Postmaster- 
Greneral is required to advise the sureties, by the deposit of 
a notice in the post office at Washington, D. C, addressed 
to them at their respective residences. (Act February 4, 
1879.) 

838. The Postmaster-Gleneral is required, whenever the 
office of any postmaster becomes vacant the appointment 
to which devolves upon him, to supply such vacancy with- 
out delay, and to promptly notify the Sixth Auditor of the 
change. He may, when exigency demands it, place a spe- 
cial agent in charge of a vacant post office, to relieve the 
sureties of the late incumbent who have given due notice 
of the termination of their responsibility. (R. S., § 3836.) 

839. Whenever he has been notified by sureties of 
their desire to be released from their suretyship, or when 
he deems a new bond necessary, it is made his duty to re- 
quire the postmaster to execute a new bond, with security. 
(R. S., § 3837.) 

8©0. He may direct the hours of the day when one or 
more persons shall be on duty in the office of any post- 
master for the pm-pose of receiving, delivering, making up, 
and forwarding all mail matter received thereat. (E,. S., § 
3839.) 



324 THE EXECUTIVE DEPARTMENTS. 

861. He may prescribe the time for the closing of tlie 
mails before the time of the departure of the same, not ex- 
ceeding one hour, where more time than the statutory half 
an hour for making up the mail is insufficient. (R. S., § 
3840.) 

8©S. He is required to furnish to postmasters at the 
termination of each route a schedule of the time of the 
arrival and departure of the mail at their offices respect- 
ively, and to give them notice of any change in such ar- 
rival and departure that may be ordered. It is his duty 
also to cause to be kept and returned to his department, 
at short and regular intervals, registers showing the exact 
times of the arrivals and departures of the mail. (E.. S., 
§3841.) 

86S. It is required of him to direct the form in which 
each postmaster shall keep a record of all postage stamps, 
envelopes, postal books, blanks, and property received by 
such postmaster ; also of all receipts of money for postages 
and box rents, and of all other receipts on account of the 
postal service, and of any other transaction which may be 
required by the department. 

864:. Also to dkect the form of the quarterly account 
of all moneys received by each postmaster which the latter 
is required to render to the department under oath. (R. S., 
§§ 3842, 3843.) 

865. The Postmaster-G-eneral may require a sworn 
statement to accompany such quarterly account, to the 
effect that the account contains a true statement of the 
entire amount of postage, box rents, charges, and moneys 
collected or received during the quarter ; that the affiant 
has not knowingly delivered, or permitted to be delivered, 
any mail matter on which the postage was not at the time 
paid ; that such account exhibits truly and faithfully the 
entire receipts of moneys collected, and which by due 



THE POSTMASTER-GBNEEAL. 325 

diligence could have been collected ; and that the credits 
claimed in such account are just and right. ( E.. S., § 3844.) 
8116. At all newly-established post offices the Post- 
master-General may temporarily fix the salary until the 
returns shall enable him to properly adjust the same. (K.. 
S., § 3853.) 

867. He is required to readjust the salaries of post- 
masters of the first, second, and third classes once in two 
years, and in special cases, on application of the postmas- 
ter, as much oftener as the Postmaster-Greneral may deem 
expedient. The first class embraces those whose annual 
salaries are three thousand dollars or exceed that sum. 
The second class, those whose annual salaries are less than 
three thousand and not less than two thousand dollars. 
The third class includes all whose annual salaries are less 
than two thousand and not less than one thousand dollars. 
Those whose annual compensation, exclusive of commis- 
sions on money-order business, falls below this last-named 
sum, constitute the fourth class. In ordfer to make this 
adjustment, the Postmaster-General is required to ascer- 
tain and fix the salaries of postmasters of the first, second, 
and third classes, in even hundreds of dollars, from the 
quarterly retuinis made by the postmasters respectively to 
the Auditor for four quarters immediately preceding the 
adjustment, according to a certain declared scheme based 
upon the box rents and postal revenues of the office, set 
out specifically in section 7 of the act of July 12, 1876. 
(Stats. 19, p. 81.) 

868. When it appears from the report of the Auditor 
that the annual compensation, exclusive of commissions 
on money-order business, of a postmaster of the fourth 
class amounts to one thousand dollars, the Postmaster- 
General may assign such postmaster to his proper class, 
and fix his salary accordingly. (Act July 12, 1876, § 8 ; 
Stats. 19, p. 81.) 



326 THE EXECUTIVE DEPARTMENTS. 

860, He is required to make all orders assigning or 
changing the salaries of postmasters in ^vriting, to record 
them in his journal, and to notify the change to the Sixth 
Auditor. Any change made in such salaries takes effect 
the first day of the quarter next following the order. But 
in cases of not less than fifty per centum increase or de- 
crease in the business of any post office, the Postmaster- 
Greneral may adjust the salary of the postmaster at such 
post office, to take eff'ect from the first day of the quarter 
or period the returns for which form the basis of readjust- 
ment. (Id., §10.) 

870. He is empowered to designate offices at the in- 
tersections of mail routes as distributing or separating 
offices ; and where any such office is of the third or fourth 
class he may make a reasonable allowance to the post- 
master for the cost of clerical services necessary to the 
performance of the duties. (Id., § 11.) 

871. He may allow to the postmaster at New York, 
and to the postmasters at offices of the first and second 
classes, out of the surplus revenues of their respective 
offices, (that is to say, the excess of box rents and commis- 
sions over and above the salary assigned to the office,) a 
reasonable sum for the necessary" cost of rent, fuel, lights, 
furniture, stationery, printing, clerks, and necessary inci- 
dentals, to be adjusted on a satisfactory exhibit of the 
facts. (K. S., § 3860.) 

8TS. Whenever unusual business accrues at any post 
office, he is required to make a special order allowing 
reasonable compensation for clerical service, and a pro- 
portionate increase of salary to the postmaster during the 
time of such extraordinary business. And he may discon- 
tinue any post office where the safety and security of the 
postal service and revenues are endangered from any cause 
whatever, or where the efficiency of the service requires 



THE POSTMASTEK-GENERAL. 327 

such discontinuance. Thereupon he is required to certify 
such discontinuance to the Sixth Auditor. (R. S., §§ 3863, 
3864.) 

870. Under certain limitations, he is required to es- 
tablish in cities containing seventy-five thousand inhabit- 
ants, or a greater number, two classes of letter carriers, to 
receive as compensation one thousand and eight hundred 
dollars per year respectively, and in cities of a smaller 
number of inhabitants one class, to receive the annual pay 
of eight hundred and fifty dollars ; also, on recommenda- 
tion of the postmaster of any city, to establish a third grade, 
to be known as auxiliaries, at the annual compensation of 
four hundred dollars. (Act February 21, 1879.) 

8 '^4. He may prescribe a uniform dress to be worn 
by letter carriers. (R. S., § 3867.) 

875. He may establish in places where letter carriers 
are employed, and in other places in his discretion, receiv- 
ing boxes for the deposit of mail matter ; and he ♦is re- 
quired to cause the matter deposited therein to be collected 
as often as the public convenience may require. (R. S., 
§ 3868.) 

87®. His approval is required of the bonds to be 
given by letter carriers, in accordance with law, for the 
safe custody and delivery of mail matter, and for the faith- 
ful disposition of public moneys received by them. ( R. S., 
§ 3870.) 

8T7. When the public convenience requires it, the 
Postmaster-Gleneral may establish within any post-office 
delivery one or more branch offices, for the receipt and 
delivery of mail matter and the sale of stamps and envel- 
opes, under such rules and regulations for the government 
thereof as he may devise. (R. S., § 3871.) 

878. In all expenditures for letter carriers, branch 
offices, and receiving boxes, the Postmaster-G-eneral is to 



328 THE EXECUTIVE DEPARTMENTS. 

be guided by the income derived from postage on local 
mail matter at each office. (E.. S., 3874.) 

8T9. He is required to furnish the post offices ex- 
changing mails with foreign countries, and to such other 
offices as he may deem expedient, postal balances denom- 
inated in grams of the metric system, fifteen grams of 
which shall be equivalent^ for postal purposes, to one-half 
ounce avou'dupois, and so on in progression. (R. S., § 
3880.) 

880. He may prescribe by regulation the manner of 
^vrapping and securing for the mails all matter not charge- 
able with letter postage, so that it may be conveniently 
examined by postmasters, which if not so wrapped and 
secured is to be subject to letter postage, (R. S., § 3881.) 

881. He may provide by order the terms upon which 
route agents may receive from publishers or any news 
agent in charge thereof, and deliver the same as directed, 
if presented and called for at the mail car or steamer, 
packages of newspapers and other periodicals not received 
from or intended for delivery at any post office. (R. S., 
§3889.) 

88^. He may direct the return of or other disposition 
of any letter packet or other matter seized or detained for 
violation of law. (R. S., § 3895.) 

883. He may provide by regulation for the transmis- 
sion of unpaid and duly certified letters of soldiers, sailors, 
and marines in the service of the United States to their 
destination. (R. S., 3902.) 

8 8 Jr. Also for carrying small newspapers, issued less 
frequently thaij once a week, in packages to one address, 
from a known office of publication to regular subscribers, 
at the rate of one cent for each four ounces or fraction 
thereof. (R. S., § 3907.) 

885. He may also prescribe by regulation the form 



THE POSTMASTEE-GENERAL, 329 

of an affidavit to be taken by the publisher, or his em- 
ployee, or any news agent of any newspaper or other 
periodical entitled to the benefit of the law relating to the 
mailing of newspapers to subscribers, to the effect that 
they will not send through the mails without prepayment 
of postage any copies of such newspaper or periodical, 
except to news agents or regular subscribers thereto. (Act 
June 23, 1874, Stats. 18, p. 233.) 

88@. It is made the duty of the Postmaster-G-eneral 
to prepare postage stamps of suitable denominations, which 
when attached to mail matter shall be evidence of the pay- 
ment of postage thereon. He is required to provide suit- 
able letter and newspaper envelopes containing such water- 
marks or other guards against counterfeiting as he may 
deem expedient ; also having postage stamps with suit- 
able device and denominations impressed thereon, tie is 
directed to issue and furnish to the public, with postage 
stamps impressed thereon, postal cards of convenient size, 
which, under regulations to be prescribed by him, are to be 
transmitted through the mails at a postage charge of one 
cent each. He may from time to time adopt such improve- 
ments in postage stamps and stamped envelopes as may be 
deemed advisable, subject to all provisions of law as to 
these matters. He is directed to furnish postage stamps 
and stamped envelopes to all postmasters, to be kept for 
sale at all post offices. He may make rules for the sale of 
postage stamps at a discount, not to exceed five per centum, 
under certain restrictions, to designated agents who will 
agree to sell again without discount. (R. S., §§ 3914-3919.) 

88T. He is required to cause the preparation also of 
a special stamp or stamped envelope, to be used only for 
official mail matter, for each of the executive departments. 
Stamps and envelopes of this character are to be furnished 
by the Postmaster-Greneral upon the requisitions of the 



330 THE EXECUTIVE DEPARTMENTS. 

respective heads of departments, not exceeding in amount 
the annual estimate therefor, and the sum is to be credited 
to the appropriation for the postal service. (Act February 
27, 1877, Stats. 19 ; act June 19, 1878 ; R. S., § 3915.) 

888. The Postmaster-G-eneral may establish a uniform 
system of registration for the greater security of valuable 
mail matter, and prescribe the manner in which the fees 
received shall be accounted for. (R. S., §§ 3926, 3927.) 

8811. He may, upon satisfactory evidence that any per- 
son is engaged in conducting a fraudulent lottery or device 
for obtaining money through the mails, instruct postmasters 
at any post offices at which registered letters arrive, directed 
to any such person, to return all such letters to the post- 
masters of offices at which they were originally mailed, 
with the word "fraudulent" plainly wi'itten or stamped 
thereon, to be returned, under such regulations as he may 
establish, to the writers thereof. (R. S., § 3929.) 

81^®. He may direct the publication, not oftener than 
once a week, of non-delivered letters at any post office, by 
a written list posted in some public place ; or when he shall 
deem it for the public interest, he may direct the publica- 
tion of such list in the daily or weekly newspaper pub- 
lished within the post-office delivery having the largest 
circulation within the same ; or when there is no newspaper 
published within such delivery, he may direct publication 
in a newspaper published in an adjoining delivery having 
the largest circulation within the delivery of the post office 
publishing the list. In case of dispute as to the circulation 
of competing newspapers, he may receive evidence and 
decide thereon. (R. S., § 3930.) 

891. It is made his duty to prescribe regulations where- 
by all postmasters shall be authorized to register, without 
payment of the registration fee, all letters containing frac- 
tional or other currency of the United States which shall 



THE POSTMASTEE-GENEEAL. 331 

be sent to the Treasurer of the United States for redemp- 
tion ; also whereby the postmaster at Washington, in the 
District of Columbia, shall register in like manner all letters 
containing new currency returned for currency redeemed, 
which shall be received by the latter in sealed packages, 
marked with the word '-register" over the official signature 
of the Treasurer. (R. S., § 3932.) 

89S. He may regulate the period during which unde- 
livered letters shall remain in any post office and when they 
shall be returned to the Dead-Letter Office, and provide for 
their return to the wi'iters when they cannot be delivered 
to the parties addressed. (R. S., § 3936.) 

89S. Before making any contract for carrying the mail, 
the Postmaster-Greneral is required to give public notice, 
by advertising once a week for six weeks in one or more 
newspapers, not exceeding five, published in the State or 
Territory where the service is to be performed, one of which 
shall be published at the seat of government of such State 
or Territory. Such notice must describe the route, the 
time at which the mail is to be made up, the time at which 
it is to be delivered, and the frequency of the service. He 
may, however, enter into contracts for carrying the mails 
with railway companies without advertising for bids there- 
for ; also with the owner or master of any steamboat plying 
upon the waters of the United States, or of any steamship 
or other vessel plying between ports of the United States, 
for carrying the mail for any length of time less than four 
years. (R. S., §§ 3941, 3942, 3943.) 

8I>4:. He is required to have recorded in a book to be 
kept for the purpose a true and faithful abstract of all pro- 
posals made to him for carrying the mails, giving the name 
of the party offering, the terms of the offer, the sum to be 
paid, and the time the contract is to continue ; also to keep 
on file the originals of all such proposals. (R. S., § 3948.) 



332 THE EXECUTIVE DEPARTMENTS." 

8IJ^. He may disregard the bid of any person who has 
willfully or negligently failed to perform a former contract. 
(R. S., § 3949.) 

8S@. Upon the failure of an accepted bidder to enter 
into contract and to commence the performance, or upon 
the failure of the contractor to carry out his contract after 
entering upon its performance, the Postmaster-Greneral is 
required to contract with the next lowest bidder who will 
consent to do scr, unless that officer considers the bid too 
high, in which case he is directed to readvertise. He may 
make a temporary contract without advertising, at a price 
not exceeding that paid during the last preceding contract 
term, for not exceeding six months, whenever an accepted 
bidder shall fail to enter into contract, or shall fail or re- 
fuse to complete his contract, or when a new route shall be 
established, or when from any cause there shall not be a 
contractor legally bound. He may continue a regular con- 
tract beyond its terms, not exceeding six months, until a 
new one shall be made. (Act June 23, 1874.) 

8^7. He is required to cause an advertisement of the 
mail lettings of each State and Territory to be posted up 
conspicuously in each post office for at least sixty days 
before the time of such letting, (Act March 3, 1875.) 

He may, whenever he shall deem it consistent with the 
public interest, accept new surety upon any contract exist- 
ing or hereafter made for carrying the mails, in substitu- 
tion for and release of any existing surety. (R. S., § 3955.) 

8S8. He is authorized to make deductions from the 
pay of contractors for failures to perform service accord- 
ing to contract, and to impose fines upon them for other 
delinquencies. He may deduct the price of the trip in 
all cases where it is not performed, and not exceeding 
three times the price, if the failure be occasioned by the 
fault of the contractor or carrier. (R. S., § 3962.) 



THE POSTMASTER-GENERAL. 666 

8©9. It is made the duty of the Postmaster-General to 
provide for carrying the mail on all post roads established 
by law as often as he may think proper, having due regard 
to productiveness and Sfclier circumstances ; also to cause 
a mail to be carried from the nearest post office on any es- 
tablished post road to the court-house of any county in the 
United States which is without a mail. (E,. S., §§ 3965, 
3966.) 

9I>0. He may contract for carrying the mail on the 
navigable canals of the several States, or on any plank 
road, when in his opinion the public interest or convenience 
requires it ; also on any steamboat or other vessel used as 
a packet on any of the waters of the United States. (R. 
S., §§ 3967, 3968.) 

901. He may, if he deems it for the public interest, 
make contracts, for any period not exceeding one year, for 
carrying the mails in steamships between any of the ports 
of the United States. 

He may enter into contracts for extending the line of 
posts to supply mails to post offices not on any established 
route, and as a compensation may allow not exceeding two- 
thirds of the salary paid to the postmaster at such special 
offices. When there is more than one road between places 
designated by law for a post road, he may direct the one 
to be considered the post road ; and he may change the 
terminus of a post road connecting with or intersecting 
railways when the service can be thereby improved. When 
the postal service cannot be safely continued, the revenues 
collected, or the laws maintained on any post road, he may 
discontinue the service on such road, or any part thereof, 
until the same can be safely restored. (R. S., §§ 3970- 
3974.) 

S>®^. The Postmaster-Greneral may, when he deems it 
advisable, contract for the transportation of the mails to 



334 THE EXECUTIVE DEPARTMENTS. 

and from any post office ; but where such service is per- 
formed over a route not established by law, he is required 
to report the same to Congress at its ensuing meeting. 
■(R. S., § 3975.) ^* 

90S. He may pay the master or owner of any vessel 
not regularly employed in carrying the mail two cents for 
each letter carried by such vesiel between ports or places 
in the United States, or from any foreign port to any port 
in the United States, all such letters to be deposited in the 
post office at the port of arrival. (R. S., § 3978.) 

904:. He may instruct a special agent of the Post Office 
Department to make examination for and to seize letters 
which may be on board of, and conveyed contrary to law 
by, vessels arriving within any port or collection district 
of the United States. (R. S., § 3989.) 

90^. When the amount of mail matter to be carried 
on any mail route is so great as to seriously retard the 
progress or endanger the security of the letter mail, or 
materially increase the cost of carriage at the ordinary rate 
of speed, the Postmaster-Greneral may provide for the sep- 
arate carriage of the letter mail at the usual rate of speed ; 
but the other mail matter shall not be delayed any more 
than is absolutely necessary, having due regard to the cost 
of expedition and the means at his disposal for effecting the 
the same. (R. S., § 3994.) 

9®©. The Postmaster-Greneral is required to arrange 
the railway routes on which the mail is carried, including 
those in which the service is partly by railway and pax'tly 
by steamboat, into three classes, according to the size of 
the mails, the speed at which they are carried, and the fre- 
quency and importance of the service, so that each railway 
company shall receive, as far as practicable, a proportion- 
ate and just rate of compensation according to the service 
performed, within the limits of compensation per mile pre- 
scribed by law. (R. S., § 3997.) 



THE POSTMASTER-GENERAL. 835 

007. In case he is unable to contract for carrying the 
mail on any railway route at a compensation not exceed- 
ing the maximum rates as provided by law, or at a rate 
that he may deem reasonable, he is authorized to separate 
the letter mail from the other mail and contract for its car- 
riage by horse express or otherwise at the greatest speed 
reasonably attainable, and for the oth^r mail in wagons or 
othei'wise at a slower rate. (R. S., § 3999.) 

008. He may fix the rate of compensation to be paid 
railway companies carrying the mail, which have received 
land grants from the United States, until Congress shall 
provide the rate of payment for such service. He may 
also readjust the compensation to be paid for transportation 
of mails on railroad routes upon the conditions and at the 
rates prescribed by law. (R. S., §§ 4001-4005.) 

000. The Postmaster-Greneral, after advertising, is em- 
powered to enter into contracts or make suitable arrange- 
ments for transporting the mail through any foreign country, 
between any two points in the United States, such trans- 
portation to be by the speediest, safest, and most economical 
route ; and he may revoke such contracts when any new 
road or canal shall be opened affording a speedier, more 
economical, and equally safe transportation, a fair indem- 
nity in such case to be awarded the contractor. He may 
also, after advertising, enter into contracts for the trans- 
portation of the mails to any foreign country when the 
public interests require it. (R. S., §§ 4006, 4007.) 

010. He may impose fines on contractors for transport- 
ing the mail between the United States and- any foreign 
country, for any unreasonable or unnecessary delay in the 
departure of such mail or the performance of the trip, not 
exceeding for any one default one-half the contract price 
for the trip. (R. S., § 4010.) 

Oil. He may, by and with the advice and consent of the 



886 THE EXECUTIVE DEPAETMENTS. 

President, make arrangements for allowing the mails of 
Canada or of any country adjoining the United States to be 
transported over the territory of the United States from 
one point in said country to any other point in the same, 
at the exj^ense of that country, upon obtaining a like pi-iv- 
ilege in the interests of the United . States ; subject, how- 
ever, to be annulled, by the President or Congress. (R. S., 
§ 4012.) 

^t_2. He may empower United States consuls to pay the 
foreign postage on letters destined for the United States 
which may be detained at foreign ports for non-payment of 
postage. (R. S., § 4014.) 

®IS<, He is authorized to charge upon and collect from 
all letters and other mailable matter carried to or from any 
United States port, in any foreign vessel, the same rates of 
charge, for American postage, imposed by the govern- 
ment to which such foreign packet or other vessel belongs, 
upon letters and other mailable matter conveyed to or from 
such foreign country in American packets or other vessels 
as the postage of such government, and at any time to 
revoke the charges so made by him. (R. S., § 4015.) 

1^14. He is authorized to employ two special agents for 
the Pacific coast, and such number of other special a.gents 
as the good of the service and the public interest may re- 
quire. He may also employ the Assistant Postmasters- 
Greneral and the superintendents in his dejDartment as 
special agents, and allow them their necessary travelling 
expenses when so employed. (R. S., §§ 4017, 4018.) 

®i^. He may also employ the following agents, viz.: 

Two to superintend the railway postal service. 

Resident agents at the ports of Panama and Aspinwall 
in New Grrenada, Havana in Cuba, St. Thomas, and at such 
other foreign ports at which United States mail steamers 
touch to land and receive mails as may be in the interests 
of the foreign mail service. 



THE POSTMASTER-GENERAL. 337 

One agent in charge of the mail on board of each of the 
mail steamers on the routes between San Francisco, Japan, 
and China, between San Francisco and Honolulu, and be- 
tween New York and Rio Janeiro. 

He may establish, in connection with the mail steamship 
service to Japan and China, a general postal agency at 
Shanghai or at Yokohama, with such branch agencies at 
any other ports of China and Japan as he shall deem nec- 
essary. ,(R. S., §§4020-4023.) 

He may employ as many route agents as may be neces- 
sary for the prompt and safe transportation of the mail, 
and he may appoint clerks for the purpose of assorting and 
distributing the mail in railway post offices. (R. S., §§ 
4024, 4025.) 

@1@. He may by letter, under his hand, to be filed 
with the depai'tment records, authorize any special agent 
or other officer of the Post Office Department to make 
searches for mailable matter transported in violation of 
law. (R. S., §§ 4026*.) 

®lf . He may establish and maintain, under rules and 
regulations, a uniform money-order system at all suitable 
post offices, to be designated "money-order offices." 

He. is empowered likewise to conclude arrangements 
with the post departments of foreign governments, with 
which postal conventions have been or may be concluded, 
for the exchange, by means of postal orders, of small sums 
of money, not exceeding fifty dollars in amount, at such 
rates of exchange and compensation to postmasters, and 
under such rules, as he may deem expedient, the expense 
of establishing and conducting the system to be paid out 
of the proceeds of the money-order business. (R. S., §§ 
4027, 4028.) 

918. He is required to supply money-order offices with 
blank forms of applications for money oi'ders, the applica- 
22 



338 THE EXECUTIVE DEPARTMENTS. 

tions made thereon to be preserved by the postmaster re- 
ceiving them for such time as the Postmaster-Greneral may 
prescribe ; also to fm-nish printed or engi'aved forms for 
money orders. (R. S., §§ 4033, 4034.) 

@19. He may cause new money orders to issue in lieu 
of those which have become invalid because of presenta- 
tion beyond the expiration of a year from date, also be- 
cause of more than one indorsement, and of those which 
have been lost. (R. S., §§ 4036, 4037, 4040.) 

©:^0, He may forbid the payment of a money order 
issued in favor of a person who he is satisfied is engaged 
in conducting a fraudulent lottery or other fraudulent 
scheme for obtaining money through the mails. (E,. S., 
§ 4041.) 

9^1. The Postmaster-General is authorized to transfer 
money-order funds from one postmaster to another, and 
from the postal revenue to the money-order funds ; and he 
may transfer money-order funds to creditors of the depart- 
ment, to be replaced by equivalent transfers from the postal 
revenues. He may transfer to the postmaster at any money- 
order office, by warrant on the Treasury, countersigned by 
the Sixth Auditor and payable out of the postal revenues, 
such sum as may be required, over and above the current 
revenues at his office, to pay the money orders drawn upon 
that office. (R. S., §§ 4042, 4043.) 

II3S. He is directed by law to require each postmaster 
at a money-order office to render weekly, semi-weekly, or 
daily accounts of all money orders issued and joaid, of all 
fees received for issuing them, of all transfers and pay- 
ments made from money-order funds, and of all money 
received to be used for the payment of money orders or 
on account of money-order business. (R. S., § 4044.) 

®^S. At the request of the Postmaster-General, the law 
requu-es that an accoimt shall be opened at the Treasury 



THE POSTMASTER-GENERAL. 339 

of "money-order funds" deposited by postmasters to the 
credit of himself, and of drafts against the amount so de- 
posited drawn by him and countersigned by the Sixth 
Auditor. (R. S., § 4045.) 

9^4. He is authorized to pay out of the proceeds of 
the money-order business the cost of stationery and such 
incidental expenses as are necessary for the transaction of 
that business. (R. S., § 4048.) 

9^d. He is required to place to the credit of the Treas- 
urer of the United States, for the service of the Post Office 
Department, the net proceeds of the money-order business ; 
also certain miscellaneous receipts derived from unclaim- 
ed, property, fines and penalties imposed for violations of 
postal laws, and sales of waste paper or other publi(; prop- 
erty of this department. (R. S., § 4050.) 

0!S@. He may advance necessary sums to special agents 
to defray the expenses of the investigation of mail depre- 
dations, the examination of post routes and offices, and of 
other like services, to be charged to them by the Auditor 
and to be accounted for. He may transfer debts due to 
the department from postmasters and others to such con- 
tractors as have given bonds with security to refund any 
money that may come into their possession over and above 
the amount found due them on settlement of their accounts ; 
such transfers to be only in satisfaction of legal demands 
for which appropriations have been made. (R. S., §§ 4055, 
4056.) 

9^7, Whenever the Postmaster-Greneral is satisfied that 
his department has received money or property stolen from 
the mail, or the proceeds thereof, he may upon satisfactory 
evidence as to the owner deliver the same to him. (R. S., 
§ 4058.) 

11^8. He may dispose of any quarterly returns of mails 
sent or received, preserving the accounts current and ac- 



340 THE EXECUTIVE DEPARTMENTS. 

companying vouchers entire, for two years, and use such 
portions of the jDroceeds as may be necessary to defray the 
cost of separating and disposing of them. He may by 
regulations provide for the disposal of printed and mail- 
able matter which may remain in any post office or in the 
department not called for by the party addressed, except- 
ing where the publisher of any newspapers or periodicals 
uncalled for shall pay the postage due thereon. (R. S., §§ 
4060, 4061.) 

Office of the Fibst Assistant Postmaster -GenebaIj. 

9^©. This is commonly called the Appointment Office, 
as it has charge of all matters relating to the appointment 
of pbstmasters and employees. 

It is charged with the direction and supervision of the 
duties devolving upon the following-named divisions of the 
department, viz.: 

1. Free Delivery. 

2. Blank Division. 

3. Appointments. 
4- Bond. 

5. Salary and Allowance. 

These divisions ti-ansact the numerous and varied details 
of the business assigned to this office. The general duties 
of the same may be described in their order, as follow : 

I. The Free Delivery. 

930. This division, as its name imports, has charge of 
the free-delivery system. By a provision of the act of March 
3, 1873, letter carriers may be employed as public conven- 
ience may require at every place containing a population 
of not less than twenty thousand within the delivery of its 
office. Receiving boxes, from which letters shall be col- 
lected at convenient and stated times by the carriers at 



FIRST ASSISTANT POSTMASTER-GENERAL. 341 

such places, are established at convenient points within the 
range of delivery of such offices. It is within the duties of 
this division to establish this system throughout the country, 
to superintend and carry it on, including the appointment 
and regulation of letter carriers, the allowance of exjjenses, 
and all the details required to secure its efficiency accord- 
ing to the spirit and intent of the law which designed the 
same for the convenience and comfort of the people. 

II. The Blank Agency. 

®31. By a provision of the Kevised Statutes the Post- 
master-G-eneral is authorized to establish at Washington a 
Blank Agency for the Post Office Department. It is under 
charge of an officer provided for by law under the name of 
Superintendent of the Blank Agency. His duties or those 
of the agency are not defined by statute. They are, how- 
ever, designated by the head of the department, and consist 
of the care and distribution of blank forms, wrapping-paper, 
twine, letter balances, cancelling stamps, and other articles 
similar in character, and the supervision of all matters per- 
taining to the same. 

III. The Appointment Division. ' 

922. This division transacts the details regarding the 
establishment and discontinuance of post offices, the change 
of name and site of those already established, the appoint- 
ment of postmasters of the different classes heretofore 
described, of special agents of the mail service, railway 
postal clerks, route messengers, and of all employees of 
the department. 

IV. The Bond Division. 

9^S. This division issues commissions to postmasters ; 
prepares and sends out for execution official bonds of post- 



342 THE EXECUTIVE DEPARTMENTS. 

masters and their assistants ; also oaths of oflfice and papers 
required for the qualification of these officers. It receives 
the bonds and oaths so executed, and enters and files the 
same. 

V. The Salary and Allowance Division. 

934. This division is charged with the details required 
in the adjustment and readjustment of salaries of post- 
masters, and in the allowances made for expenditures of 
postmasters for fuel, lights, clerks, &c. The control of the 
head of the department over these subjects is explained 
heretofore, in part, in sections 866, 867, 868, and 869. 

Office of the Secojvid Assistant Postmaster-General. 

03^. To this office, commonly known as the Contract 
Office, is assigned the general supervision of all matters 
relating to the inland mail service, and it has charge of the 
following-named divisions of the department : 

1. Contract Division. 

2. Division of Kailway Classification. 

3. Railway Mail Service. 

4. Inspection Division. 

5. Mail Equipment Division. 

The duties of these several divisions are as follow : 

I. The Contract Division. 

OISH. To this division is assigned the business of ar- 
ranging the mail service of the United States and placing 
the same under contract, embracing all correspondence 
and proceedings respecting the frequency of trips, mode 
of conveyance, times of departures and arrivals on all 
the routes, the course of the mails between the different 
sections of the country, the points of mail distribution, and 
the regulations for the govei-nment of the domestic mail 



SECOND ASSISTANT POSTMASTER-GENERAL. 343 

service of the United States. It prepares the advertise- 
ments for mail proposals, receives the bids, and has charge 
of the annual and occasional mail lettings and the adjust- 
ment and execution of the contracts. It receives all appli- 
cations for mail service or change of mail arrangements 
and for mail messengers. All claims are considered by 
this division for transportation service. From this office 
all postmasters at the ends of routes receive the statement 
of mail arrangements prescribed for the respective routes. 
It reports weekly to the Sixth Auditor all contracts exe- 
cuted and all orders affecting the accounts for mail trans- 
portation ; it prepares the statistical exhibits of the mail 
service and the reports to Congress of the mail lettings, 
giving a statement, of each bid ; also of the contracts 
made, the new service originated, the curtailments ordered, 
and the additional allowances granted within the year. 

II. The Division of Kailway Classification. , 

93T. This division has charge of the classification of 
railroad routes and the adjustment of the rates of pay for 
the transportation of mails thereon, according to the 
amount and character of the service. 

III. The Railway Mail Service. 

9S8. To this division is assigned the general super- 
vision of the railway post-office clerks, route agents, mail- 
route messengers, and local mail agents ; also the distribu- 
tion and dispatch of mails in all post offices and on rail- 
road and steamboat routes. It considers the cause of and 
applies a remedy for delays or irregularities in the delivery 
and transmission of mails on railroads. 

IV. The Inspection Division. 
0^0. To this division is assigned the duty of receiving 



344 THE EXECUTIVE DEPARTMENTS. 

and examining the registers of the arrivals and departures 
of the mails, certificates of the service of route agents, and 
reports of mail failures ; of noting the delinquencies of con- 
tractors, and preparing cases thereon for the action of the 
Postmaster-Gleneral. It furnishes blanks for mail registers, 
reports mail failures, and performs other duties which may 
be necessary to secure a faithful and exact performance of 
all mail contracts and service. 

V. The Mail Equipment Division. 

94:®. To this division is assigned the duty of issuing 
mail locks, mail pouches and sacks, and of the construc- 
tion of mail-bag catchers. It gives attention also to the 
repairs of mail bags at the repair shops in certain of the 
post cfffices designated to receive damaged mail pouches. 

Office of the Third Assistant Postmasteb-Geneeal. 

S^ J:l. This office includes the Divisions of Finance ; 
Postage Stamps, Stamped Envelopes, and Postal Cards ; 
Registered Letters ; Dead Letters ; and Files, Records, and 
Mails. It is commonly known as the Finance Office. 

I. The Division of Finance. 

®4@. To this division is assigned the duty of issuing 
drafts and warrants in payment of balances reported by 
the Sixth Auditor to be due to mail contractors or other 
persons, of superintending the collection of revenue at 
depository, draft, and depositing offices, and the accounts 
between the department and the Treasurer and Assist- 
ant Treasurers and special designated depositaries of 
the United States. This division receives all accounts, 
monthly or quarterly, of the depository and draft offices, 
and certificates of deposit from depositing offices, and 
keeps a cash account with each Treasury depositary. It 



THIRD ASSISTANT POSTMASTER-GENERAL. 345 

keeps also a record of all contracts for mail service and of 
all orders of the Postmaster-General recognizing mail serv- 
ice not under contract, so as to insure correct payments 
to contractoi'S. This division is to a great extent analogous 
in character to the divisions of accounts in other bureaus. 
In explanation of the warrants and drafts here issued for 
the payment of the creditors of the postal service, it may 
be observed that in the process of drawing moneys from 
the Treasury this department differs radically from all 
, other executive departments. It has been stated that, with 
the exception of moneys required by this department for 
postal expenses, all moneys are by law drawn on the war- 
rant of the Secretary of the Treasury. The Post Office 
Department, as regards its accounts, is anomalous in this : 
that they are audited by a special Auditor, who is substan- 
tially an officer of both that and the Treasury Department ; 
that his adjustment is final without the revision of a Comp- 
troller, as in the case of all other accounts ; and that all 
balances certified to be due and all moneys of the postal 
service are drawn from the Treasury upon the warrant of 
the Postmaster-G-eneral, countersigned only by that Audi- 
tor. All postal revenues are deposited in the Treasury to 
the credit of the Treasurer of the United States for account 
of the Post Office Department, and are not covered in, as in 
the case of all other Government receipts. The warrant 
issued by the head of the department is both a warrant and 
a draft. It is issued directly to the creditor, who is en- 
abled to collect the amount expressed therein from the 
Treasury. 

II. Division of Postage Stamps, Stamped Envelopes, 
AND Postal Cards. 

940. To this division is assigned the issuing of postage 
stamps, stamped envelopes, newspaper wrappers, and postal 
cards ; also the duty of supplying postmasters with envel- 



346 THE EXECUTIVE DEPARTMENTS. 

opes for their official use, and registered package envelopes 
and seals. These stamps, &c., are manufactured for the Gov- 
ernment by contract, under supervision of an agent at the 
place of manufacture, under whose supervision also they 
are issued upon daily orders of the Post Office Department. 
These orders are made up from the requisitions of the 
postmasters, received and acted upon in this division. 

III. Division of Registered Lbtters. 

944. To this division is assigned the duty of preparing 
instructions for the guidance of postmasters relative to 
registered letters, and all correspondence connected there- 
with ; also the duty of compiling statistics as to the ti-ans- 
actions of the business. 

IV. The Division of Dead Letters. 

®4:^. To this division is assigned the examination and 
return to the writers of dead letters, and the preparation of 
all correspondence relating thereto. 

©4®. Dead letters are such as have been advertised 
and have remained unclaimed at the place of delivery 
thirty days after date of advertisement, or have been 
refused, or for any reason have not reached the party 
addressed. They are of six classes : " unclaimed," " un- 
mailable," " held for postage," " refused," " hotel," and 
"fictitious" letters. Such letters are transmitted at the 
expiration of four weeks or one month from the date of 
advertisement by the delivery office in packages addressed 
to the Third Assistant Postmaster-Greneral. 

Such letters, with the exception of letters received from 
foreign countries, which are returned to those countries in 
the condition received, are opened in this division, called 
the " Dead Letter Office." Any letter inclosing articles of 
value or money is registered and returned to the proper 



THE OFFICE OF FOREIGN MAILS, ^.. 347 

postmaster for delivery to the writer or owner. If the 
party cannot be found, the letter is returned to the Dead 
Letter Office and filed, subject to future demand of the per- 
son entitled thereto. No record whatever is kept of dead 
letters which do not contain articles of value. They are 
returned to the writer if practicable, otherwise they are 
destroyed. 

©47. The following organizations, established by the 
statutes, perform their duties under the immediate direction 
of the Postmaster-Greneral : 

V. The Office of Foreign Mails. 

948. To this office is assigned all business relating to 
foreign postal arrangements. It is under charge of an 
officer designated by law as the Superintendent of Foreign 
Mails. The business of his office embraces all matters 
regarding contracts for sea transportation with steamship 
lines ; all matters relating to the exchanges of mails with 
foreign countries ; negotiations with such countries looking 
to the making of postal treaties ; and all correspondence 
with the proper authorities abroad as to matters concern- 
ing the fulfillment of postal treaty stipulations. 

1^49. It also has a supervision of postal accounts aris- 
ing out of the exchange of mail matter with foreign coun- 
tries. This matter of accounts has been greatly simplified 
by reason of the Postal Union Treaty entered into at Berne 
October 9, 1874, and which went into effect July 1, 1875. 
This treaty was entered into between Germany, Austria, 
Belgium, Denmark, Egypt, Spain, the United States, France, 
Grreat Britain, Greece, Italy, Luxemburg, Norway, the 
Netherlands, Portugal, Roumania, Russia, Servia, Sweden, 
Switzerland, and Turkey. These countries form a single 
postal territory for the reciprocal exchange of correspond- 
ence between their post offices, under the title of " Gen- 



348 • THE EXECUTIVE DEPARTMENTS. 

eral Postal Union." Under the provisions of this treaty 
each country retains the exclusive use of all postages 
which it collects. Hence all postal accounts formerly kept 
in the department with these countries have been discon- 
tinued. On the 1st of April, 1879, however, the treaty 
forming the " Universal Postal Union," concluded at Paris 
June 1, 1878, will go into operation, superseding that of 
Berne, just referred to. The territory of the union is en- 
larged under the last treaty, but the benefits of the scheme 
in the matter of postal accounts are substantially the same. 

VI. The Money-Order Office. 

®5®. To this office is assigned the general supervision 
and control of the postal money-order system throughout 
the United States, and also the supervision of the interna- 
tional money-order correspondence with foreign countries. 

The office is under charge of an officer designated by 
law as Superintendent of the Money-Order Office. 

VII. The Topographer's Office. 

• 0^1. This office is charged with keeping up the maps 
in use by the officers and clerks of the various bureaus ; 
with the preparation and publication of new post-route 
maps and revised editions of others ; and with furnishing 
maps, where necessary, to postmasters and other persons 
in the postal service. These maps are, however, to be 
considered as primarily constructed and published for this 
use, and not for outside distribution or sale, excepting 
when surplus copies may remain on hand. 

VIII. The Office of Special Agents and Mail Depre- 
dations. 

9^^. All cases of mail depredation, or violation of law 
by private expresses, or by the forging or illegal use of 



• 



THE POST OFFICE DEPARTMENT... 349 

postage stamps, are under the supervision of this office, 
and are reported to it. Special agents of the department 
make their reports to this office, and all accounts of special 
agents for salary per diem and expenses are also transmit- 
ted for examination and presentation to the Postmaster- 
General for allowance. 

To these several organizations may be added another 
bm-eau not specifically provided for by law, but finding its 
authority in department regulations. It is denominated 

The Office of the Assistant Attorney-General for 
THE Post Office Department. 

Pi'bvision for this officer was originally made by act of 
June 8, 1872, whereby the Postmaster-General was 'author- 
ized to appoint an Assistant Attorney-General for the Post 
Office Department. He is an officer of that department, 
and has no connection, by the terms of the law, with the 
Department of Justice, except in the matter of receiving 
his salary, which is paid from the appropriations controlled 
by the Attorney-General. By the appropriation act for the 
current fiscal year a Law Clerk is provided for, who is as- 
signed to this office. No duties are specifically assigned 
by law to the Assistant Attorney-General for this depart- 
ment. By implication he is the law adviser of the Post- 
master-General. In this capacity, therefore, he considers 
all questions of law referred to him by his superior. He 
bears a sim'ilar relation to the Post Office Department, as 
regards these, as that borne by the Solicitor of the Treasury 
to the Treasury Department. In addition to the consider- 
ation of questions arising from the constructions of postal 
laws and regulations, he has assigned him also certain of 
the claims preferred against the department ; also the appli- 
cations submitted for the remission of fines and penalties ; 
also contracts and instruments proposed for execution. 



350 THE EXECUTIVE DEPARTMENTS, 



CHAPTER XXI. 

THE DEPARTMENT OF JUSTICE. 

9^3. By the act of Congress of June 22, 1870, entitled 
" An act to establish the Department of Justice," the law 
officers of the several departments were transferred to this 
department, thereafter to exercise their functions under 
the svipervision and control of the head of the same. 

The head of this department is the Attorney-Greneral, 
whose appointment was originally provided for by the act 
of September 24, 1789. 

His immediate assistant is the Solicitor-G-eneral, who in 
a case of vacancy in the office of the Attorney-G-eneral, or 
of the absence or disability of the last-named officer, has 
power by law to exercise the duties of the office. 

For the further assistance of the head of the department, 
the statutes make provision for three Assistant Attorneys- 
General. 

OoJ:. The following-named officers, whose duties attach 
them to other departments, perform those duties and exer- 
cise theu' functions under the supervision and control of 
the Attorney-Greneral, viz.: 

1. The Solicitor of the Treasury. 

2. The Assistant Solicitor of the Treasury. 

3. The Solicitor of Internal Revenue. 

4. The Examiner of Claims for the Department of State. 
955, In addition to these, provision is made by law 

for a Chief Clerk of the department and two Law Clerks ; 
also for clerks of the several classes in the offices of the 
Attorney-General and the Solicitor of the Treasury respect- 
ively. 



THE DEPARTMENT OF JUSTICE. 351 

0^0. The officers of this department, under the direc- 
tion of the Attorney-Greneral, are required to give all 
opinions and to render all services requiring the skill of 
persons learned in the law necessary to enable the Presi- 
dent and officers in the departments to discharge their 
respective duties, and on behalf of the United States to 
procure the proper evidence for, and conduct, prosecute, 
or defend, all suits and proceedings in which the United 
States is a party or may be interested. (R. S., § 361.) 

0^7. These officers may be sent by the Attorney-Gren- 
eral to any State or district in the United States to attend 
to the interests of the United States in a suit pending in 
any of the courts thereof or of any State, or to attend to 
other interests of the United States. (R. S., § 367.) 

958. This department is charged with the distribution 
to the various judges and courts of the statutes, reports, 
and other judicial documents provided for by law ; and it is 
provided that a register shall be kept showing the quan- 
tity of each kind of such statutes and reports received from 
the Secretary of the Interior and the distribution thereof. 
(R. S., §§ 386, 387.) 

The Attorney-General. 

959. This officer is required to give his advice and 
opinion upon questions of law whenever required by the 
President ; (R. S., § 354 ;) also to the head of any execu- 
tive department, when requested, upon questions arising in 
the administration of such department. (R. S., §§ 356, 357.) 

9@^. He may submit questions of law submitted to him, 
excepting questions involving a construction of the Consti- 
tution, to any of his subordinates, and may require their 
written opinions, which, if indorsed with his approval, have, 
as provided by the statvites, the same force as the opinions 
of the Attorney-General. (R. S., § 358.) 



352 THE EXECUTIVE DEPARTMENTS. 

0^1. Except when he otherwise dii-ects, the Attorney- 
General and Solicitor-General are required to conduct and 
argue suits, and wi-its of error, and appeals in the Supreme 
Coiu't, and suits in the Court of Claims, in which the United 
States is interested. He may, however, when he deems it 
for the public interests, either personally conduct and argue 
any case in any court of the United States wherein the 
Government is interested, or direct any officer of his de- 
partment to do so. He may also direct any officer of his 
department to perform any other duty required of the 
department or an officer thereof. (E.. S., §§ 359, 360.) 

IJSS. He is required to furnish proper professional serv- 
ices to the head of a department or bureau, in any legal 
investigation regarding a claim pending in such depart- 
ment or bureau, when application is made to him therefor. 
(R. S., § 187.) 

®@^, He is required, when a suit is brought against the 
United States in the Court of Claims, founded upon any 
contract or transaction with any department or bureau, 
officer or agent of the same, or where the matter in suit 
has been passed upon by any department, bureau, or offi- 
cer authorized to adjust it, to transmit to such department, 
bureau, or officer a copy of the petition filed by the claim- 
ant, with a request that he be furnished with a statement 
of all facts, circumstances, and evidence touching the claim 
in the possession or knowledge of that department, bureau, 
or officer. (R. S., § 188.) 

' ©114. It is provided that the Attorney-General shall ex- 
ercise general superintendence and direction over United 
States attorneys and marshals of the several judicial dis- 
tricts as to the manner of discharging their respective 
duties, and that he may require from them an account of 
their official proceedings and of the state and condition of 
their offices. (R. S., § 362.) 



THE ATTORNEY-GENERAL. 353 

0©S. The recommendation of the Attorney-G-eneral is 
requu-ed by law, in conjunction with the advice and con- 
sent of the Secretary of the Treasury, as a prerequisite to 
the compromise by the Commissioner of Internal Revenue 
of a suit arising under the internal-revenue laws. (R. S., 
§ 3229.) 

His permission in writing is also necessary, together with , 
that of the Secretary of the Treasury, to the discontinuance 
or noUe prosequi of any prosecution of a person carrying 
on a distillery on the charge of defrauding or attempting 
to defraud the United States of the tax on spirits distilled 
by such distiller. (R. S., §§ 3230, 3257.) 

©^(8. Under his supervision and direction it is required 
that the defense of an officer of either House of Congress 
shall be conducted in any action commenced against such 
officer for acts committed in the discharge of official duty 
in executing an order of such House. (Act March 3, 1875, 
Stats. 18, p. 401.) 

®4I7. To this department is intrusted by law the care 
and dn-ection of the prosecution of suits for money due 
the Post Office Department. (R. S., § 381.) 

When proceedings at law for the recovery of such mon- 
eys are fruitless, the Department of Justice, by virtue of 
express authority conferred by statute, may direct a suit in 
chancery in any United States District or Circuit Court to 
set aside fraudulent conveyances or trusts, attach debts due 
the defendant, or may obtain any other proper exercise of 
the powers of equity to satisfy the judgment. (R. S., § 382.) 

@S8o The Attorney-G-eneral is authorized, whenever in 

his opinion the public interests require it, to employ in the 

name of the United States such attorneys and counsellors 

at law as he may think necessary to assist district attorneys 

in the discharge of their duties, and to stipulate with such 

assistants as to their compensation, maintaining during 
23 



354 THE EXECUTIVE DEPARTMENTS. 

such employment supervision of their conduct and pro- 
ceedings. (R. &., § 363.) 

®©9, He is required to provide the head of any execu- 
tive department or bureau with the services of counsel, 
upon the examination of witnesses touching any claim or 
upon the legg,l investigation of any claim pending in such 
department or bureau, when notified that the interests of 
the United States require such services. (R. S., § 364.) 
x\nd it is made his duty to instruct the proper district at- 
torney to take part in the examination of witnesses, when 
testimony is to be taken by order of a committee of Con- 
gress, in the case of a private claim pending before that 
body. (Act February 3, 1879.) 

©T®. When an attorney or counsellor is specially re- 
tained to assist in the trial of a case wherein the United 
States is interested, the Attorney -G-eneral is requu-ed to 
issue a commission to such attorney or counsellor as a spe- 
cial assistant to the Attorney-Greneral, or to the proper dis- 
trict attorney, as the nature of the appointment may require. 
(R. S., § 366.) 

fl'^1. He is required to exercise general supervisory 
powers over the accounts of district attorneys, marshals, 
clerks, and other officei's of the courts of the United States, 
and to sign all requisitions for the advance or payment of 
moneys appropriated for his depai-tment, subject to the 
same control as is exercised on like estimates or accounts 
by the First Auditor or First Comptroller. (R. S., §§ 368, 
369, 835, 836, 839, 840, 841, 844.) 

^7^. He is required to determine and regulate the 
amounts of official bonds to be given by the clerks of the 
United States courts, and he may in his discretion require, 
through the district attorney, the clerk of any such court 
to increase his bond within the limits of the law as to the 
penal sum thereof. (Stats. 18, p. 333.) 



THE ATTORNEY-GENEEAL, 355 

O'J'S. He is requii-ed to cause an edition of one thou- 
sand copies of such of the opinions of the law officers of 
his department as he may deem vakiable for preservation, 
to be edited and printed in a prescribed form, and is au- 
thorized to direct the distribution of the same. (R. S., § 
383.) 

®7 J:. It is his duty to make a report to Congress, at the 
commencement of each regular session, of the business of , 
his department for the last preceding fiscal year, and of 
any matters appertaining thereto as he may deem proper, 
including a statement of the several appropriations under 
his control and of the expenditures thereof ; also of the 
amounts used in defraying the expenses of the United States 
courts in each judicial district ; also of the statistics of crime 
under the laws of the United States, and a statement of the 
number of causes, civil and criminal, pending during the 
preceding year in each of the several courts of-the United 
States. He is also required to report to Congi-ess the 
names of all persons employed or retained as attorneys 
or counsellors at law to assist district attorneys, stating 
where and upon what business each was employed and the 
compensation of each. (R. S., §§ 384, 585.) 

9T5. It is his duty to prescribe all needful rules and 
regulations for the government of the jail of the District 
of Columbia, also of such penitentiaries as have been or 
may be erected by the United States in any organized Ter- 
ritory, excepting as otherwise provided in the case of the 
penitentiaries in Montana, Idaho, and Wyoming. (R. S., 
§§ 1893, 5545.) 

S^T@. He may designate a suitable jail or penitentiary 
in a convenient State or Territory for the confinement of 
persons convicted of crime by the United States courts of 
any district or Territory wherein there may be no jail or 
penitentiary suitable, and he is authorized to contract with 



356 THE EXECUTIVE DEPAKTMENTS. 

the managers or authorities of such place of confinement 
for the imprisonment, subsistence, and proper employment 
of persons so convicted during the term of imprisoimient 
to which they were sentenced. (R. S., §§ 5546, 5547 ; act 
July 12, 1876, Stats. 19, p. 89.) 

077, He has also authority of the same character as to 
the confinement of juvenile offenders under the age of six- 
4;een years in some house of refuge. (R. S., § 5549, 5550.) 

978. Upon his application, all persons who have been 
convicted of any off'ense in the courts of the United States 
and imprisoned in any State prison or penitentiary, and 
who during such confinement shall become insane, are to 
be transferred, by direction of the Secretary of the Interior, 
to the asylum for the insane in the District of Columbia. 

979. And in case there shall not be accommodation in 
such asylum for such persons, or there shall be in his opin- 
ion good reasons for placing any of such persons in a State 
asylum, then the Attorney-Greneral is authorized to con- 
tract with any State asylum for the insane within the State 
in which the convict is imprisoned for his care and cus- 
tody while remaining insane, during the term for which 
he was sentenced to imprisonment. (Stats. 18, p. 251, act 
June 23, 1874.) 

980. Upon the assenting opinion of the Attorney-Gren- 
eral, the Secretary of the Treasury may reverse or modify 
adversely to the United States any ruling or decision once 
made giving construction to the law imposing customs 
duties ; also where there has been a judicial decision of a 
Cu-cuit or District Court of the United States reversing 
such ruling or decision from which the Attorney-Greneral 
shall certify that no appeal or writ of error will be taken 
by the United States. (Act March 3, 1875, Stats. 18, p. 469.) 

981. It is made his duty by law to examine into the 
validity of the title of any land, before the same can be 



THE ATTORNEY-GENERAL. 357 

purchased by the United States foi' the purpose of erectmg 
thereon any armory, arsenal, fort, fortification, navy-yard, 
custom-house, light-house, or other public building, and to 
give his opinion in Avriting thereon. And he is empowered 
to obtain from the district attorneys of the United States 
any assistance or information within their power to give 
relative to the titles to public property lying in their re- 
spective districts. (R. S., § 355.) 

98^. Until a comparatively recent period, the duties 
of the Attorney-G-eneral as prescribed by the statutes, al- 
though of the utmost importance, were restricted within a 
very limited sphere of operations. They consisted mainly 
in the prosecution of suits in the Supreme Court wherein 
the United States was concerned, and in giving his advice 
and opinion upon questions of law to the President and 
the heads of departments when required. 

The act of June 22, 1870, established the Department 
of Justice, with the Attorney-General at its head. By its 
provisions the different law officers of the several depart- 
ments were transferred to and became part of this depart- 
ment. These were the Solicitor and Assistant Solicitor of 
the Treasury, the Solicitor of Internal Revenue, the Naval 
Solicitor, and the Law Officer of the State Department, 
designated by the act as Examiner of Claims in that de- 
partment. The clerks and employees in the office of the 
Solicitor of the Treasury were also transferred by the act. 
Besides the increase thus made in the Attorney-G-eneral's 
Department, and the added oversight and supervision of 
these additional officers in the exercise of their varied and 
important functions and duties, the act imposed upon him 
many details for administrative action not before contem- 
plated. The design of the act was to secure harmony of 
action and consistency, particularly in the legal opinions 
of the several law officers of the Government, which would 



358 THE EXECUTIVE DEPARTMENTS. 

be the better maintained, it was thought, by bringing all 
of the officers named under one controlling head. 

983. To proceed to the duties of his assistants and of 
these several officers, it may be remarked briefly, as to the 
former, that with the exception of the Solicitor-G-eneral 
their duties are not specifically prescribed by law. 

The only provision with regard to that officer is, that he, 
together with the Attorney-Greneral, unless the latter other- 
wise directs, shall conduct and argue suits and writs of error 
and appeals in the Supreme Court, and suits in the Court of 
Claims, wherein the United States is interested. He is, 
however, the next in rank to the head of the department, 
and in the absence or disability of the Attorney-G-eneral, 
or in case of a vacancy, becomes the Acting Attorney-G-en- 
eral, representing the. department in that capacity in the 
Cabinet Councils of the President. 

084. The duties of the three Assistant Attorneys-Gren- 
eral are wholly assigned them by the Attorney-Greneral. 
He has designated one to assist in the argument of cases 
in the Supreme Court, another to the care of business in 
the Court of Claims, and he has detailed another as the 
Law Officer or Solicitor of the Department of the Interior. 
As this latter officer, the Solicitor of Internal Revenue, and 
the Examiner of Claims are only nominally attached to 
this department, it is more convenient, as likewise more 
appropriate, to notice them, with reference to their partic- 
ular duties, in connection with the respective departments 
with which, as regards their business relations, they are 
more intimately connected. 

085. The office of the Attorney-Greneral is not formed 
into distinctive divisions in the transaction of the business 
devolving upon it. The business coming to the depart- 
ment is quite diversified in character, although, perhaps, 
not so well defined by law as that transacted by other de- 
partments. 



THE OFFICE OF THE ATTORNEY-GENERAL. 359 

It being the duty of the Attorney-General to conduct the 
suits in which the United States is a party or interested, 
both in the Supreme Court and the Court of Claims, it is 
plain that the demands upon him in that regard can be met 
only with the assistance of others trained to the law and 
possessing superior qualifications and abilities in the prac- 
tice of the profession. Cases brought up to the Supreme 
Court from the inferior tribunals of the United States by 
writ of error or appeal must have elaborate and exhaustive 
preparation. The records in the cases in the com-t below 
and the briefs of the district attorneys are received in the 
Attorney-General's office. The argument of cases in that 
court is conducted personally by the Attorney-General, or 
by the Solicitor-General, or by the Assistants. 

Cases pending in the Court of Claims against the United 
States must also have elaborate preparation, both as to the 
law and the facts, and they frequently require the taking 
of testimony by deposition at distant places. The exami- 
nation required extends to all points from which a disputed 
claim may be viewed. It goes to the inception of the trans- 
action upon which the claim is based, to the authority of law 
under which it is assumed the contract was made or from 
which it is implied, to the facts set out by the claimant, to all 
matters of counter-claim which the Government may have, 
and to the administrative action, if any, which may have 
been had thereon by any executive department. To this 
business is assigned another Assistant Attorney-General, and 
he has the aid, both in the preparation of the cases and 
their argument in court, of gentlemen of the law employed 
under authority of the proper appropriation for this spe- 
cific purpose. A reference briefly to the jurisdiction of this 
court will more fully exhibit the character of the services 
required of these officers. 

It has jurisdiction of all claims founded upon any law of 



360 THE EXECUTIVE DEPAKTMENTS. 

Congress or any regulation of an executive department, or 
upon any contract, express or implied, with the Govern- 
ment, and of all claims which may be referred to that 
court by either House of Congress. 

Of the claim of any disbursing officer of the United 
States, or his representatives, for relief from responsibility 
on account of capture " or otherwise," while in the line of 
his duty, of Government funds, vouchers, records, or papers 
in his charge for which he is held responsible. 

Of all claims for the proceeds of captured and aban- 
doned property, for the recovery of which a right of action 
is given by law in certain cases and under special restric- 
tions. 

The Chief Clerk of the department has the general over- 
sight of the clerical business of the office. 

There is a Law Clerk assigned the department by law, 
who is designated in the act as Law Clerk and Examiner 
of Titles. His duties generally are to investigate questions 
of law affecting matters as to which the Attorney-General 
is called upon to express a formal opinion. He performs 
other duties in connection with the examination of ab- 
stracts of title to property conveyed to the United States, 
or the conveyance of which is in contemplation, it being 
required by law that before any money shall be expended 
upon land purchased by the United States for the pur- 
pose of erecting any public building thereon, the written 
opinion of the Attorney-General shall be first had in favor 
of the validity of the title thereto. 

There is an additional Law Clerk authorized by law, to 
whom are referred questions of law for investigation and 
for the production of briefs and the expression of opinion 
thereon. 

There is a Disbursing Clerk also attached to the depart- 
ment, who disburses by law the appropriation for the sala- 



THE OFFICE OF THE ATTORNEY-GENERAL, 361 

ries of the Attorney-G-eneral, the Sohcitor-G-eneral, the sev- 
eral Assistants, the Solicitor and Assistant Solicitor of the 
Treasury, the Examiner of Claims in the State Department, 
and the several clerks and employees of the entire depart- 
ment ; the salaries of the warden and jailors and expenses 
of the jail of the District of Columbia ; also for the defense 
of suits and claims for seizure of captured and abandoned 
property, the prosecution and collection of claims, and for 
detection and prosecution of crimes, &c. ; also the appro- 
priation for the contingent expenses of the department. 

Another clerk considers applications and the accompany- 
ing proof and recommendations, addressed to the pardoning 
power of the Executive, for clemency to offenders charged 
with crime committed against the United States. 

All applications for pardon must be made upon the 
sworn petition of some credible person, stating as nearly 
as may be the age, nativity, and prior occupation of the 
applicant, and the grounds upon which pardon is asked ; 
also whether the applicant was ever before convicted of 
crime. 

The petition must be accompanied by evidence that 
notice of the application has been served upon the judge 
who presided and upon the United States attorney who 
prosecuted at the trial, where such service of notice is 
practicable ; also by a certified summary of the docket 
entries in the applicant's case. 

These applications and papers are transmitted to the 
proper United States attorney, who is called upon for a 
report of the facts and an expression of opinion as to the 
expediency and justice of the clemency sought by the ap- 
plicant. He is requested also to transmit a written opinion 
of the judge who presided at the trial, if it can be obtained. 

Upon a favorable consideration, the papers are sent to 
the President with the recommendation of the Attorney- 



362 THE EXECUTIVE DEPARTMENTS. 

Greneral that a pardon issue. If the President's decision is 
favorable, a direction is indorsed by him to the Attorney- 
Greneral on the papers, which are returned. Tlie latter 
thereupon makes a request by letter, embodying the facts 
and circumstances, addressed to the Secretary of State, in 
whose office a pardon is prepared, sent to the President for 
signature, returned to that office, and after having received 
the seal of the United States is transmitted to the proper 
United States marshal for execution. 

Another clerk considers the emolument accounts of 
district attorneys, clerks, and marshals of United States 
coux'ts preliminary to adjustment by the First Auditor and 
First Comptroller. To this end it is his duty to scan the 
items critically, comparing them carefully with the statu- 
tory fee bill, that the Attorn ey-Greneral may be well 
advised as to the propriety of his approval to accompany 
the same on its way to the accounting officers. 

The other clerks of the office are engaged in miscel- 
laneous work and in matters referred to them specially, 
according to the pleasure of the Chief Clerk or of the head 
of the department. 

The office of the Solicitor of the Treasury having func- 
tions of its own, also an actual bureau existence and dis- 
tinct organization as provided specifically by law, will be 
noticed in this place as a bureau of the Department of 
Justice, but in a separate chapter. 



THE SOLICITOR OF THE TREASURY. 363 



CHAPTER XXn. 

THE OFFICE OF THE SOLICITOR OF THE TREASURY. 

98 S. The office of the Solicitor of the Treasury was 
established by act of Congress of May 29, 1830. Previ- 
ously there had been an Agent of the Treasury provided 
for by statute, whose general duty comprised the collection 
of official balances due by delinquent officers of the Grov- 
ernment, and of other debts due the United States, such as 
those on duty bonds and tlifose derived from outstanding 
direct taxes and internal duties. The act referred to pro- 
vided for the appointment of a Solicitor of the Treasury, 
and directed the transfer to him of the books, papers, and 
records formerly appertaining to the Agent of the Treas- 
ury. It also directed the establishment by the Solicitor of 
rules and regulations for the observance of the United 
States attorneys, marshals, and clerks of courts in regard 
to United States suits, and gave that officer charge of all 
lands and property assigned, set off, or conveyed to the 
United States, and of all trusts created for the use of the 
United States in payment of debts. 

987. By act of June 22, 1870, the Department of Jus- 
tice was established, and by its terms the Solicitors of the 
several departments were transferred to the new department, 
to be thenceforth under the control and supervision of the 
Attorney-Greneral. The act provided also for the transfer 
of the Assistant Solicitor of the Treasury and of the clerks 
and employees of the office of the Solicitor of the Treasury, 
this office being the only one with a Solicitor at the head 
having a bureau existence. The other Solicitors were only 



3b*4 THE EXECUTIVE DEPARTMENTS. 

law officers attached to departments or bureaus, without 
any independent functions ; with duties not specifically 
defined by law, but simply implied from the name given 
them by statute or assigned them by their superior officers. 
The design of the act in bringing all these law officers 
under a common head was to promote consistency and 
harmony in the decisions and practice of the departments 
as far as the same were grounded upon the opinions of the 
respective Solicitors. These Solicitors have had, however, 
as far as the performance of their duties, but a nominal 
connection with the Department of Justice. Their labors 
and official relations have naturally allied them with a closer 
affinity respectively to the departments with which they are 
brought into daily contact an(J intercourse. 

®88. The organization of this office is as follows : 

1. The Solicitor of the Treasury. 

2. The Assistant Solicitor of the Treasury. 

3. The Chief Clerk. 

The remaining force of the office is made up of clerks 
of the several classes created by statute, viz., those of the 
fourth, third, second, and first classes. Two in the higher 
gi'ades of these clerks are employed in the consideration 
of legal questions referred by the Secretary of the Treasmy 
to the Solicitor, or otherwise submitted, and in writing 
opinions for final consideration, approval, and signature of 
the Solicitor. Others in those gi'ades have charge of the 
dockets of United States suits pending in the numerous 
Circuit and District Courts. They also examine and trans- 
mit to the proper district attorneys the transcripts of offi- 
cial accounts and certified copies of official bonds and 
documentary evidence received from the Comptrollei's of 
the Treasury, the Sixth Auditor, or other proper officer, for 
the purpose of instituting suits. Still others have charge of 
general correspondence and business specifically assigned. 



THE SOLICITOR OF THE TREASURY. 365 

and of the general records of the office. The clerks in the 
lower gi-ades are employed in miscellaneous work, but 
mainly in copying, registering, and in the charge of the 
files of the office. 

The general business of the office, as originally contem- 
plated by its creation, has regard chiefly to the collection 
of debts due by individuals to the United States requiring 
legal proceedings for their enforcement. The office takes 
cognizance of all suits commenced and pending, except- 
ing so-called internal-revenue suits, wherein the United 
States is or is likely to be pecuniarily interested, and directs, 
when necessary, the United States attorneys, clerks of 
courts, and marshals in all matters appertaining to such 
suits, to the end that the same may be vigorously pressed 
to trial and judgment, and that the amounts sought to be 
recovered may be promptly and faithfully collected, whether 
by execution or otherwise, and as promptly and faithfully 
paid into the Treasury. A glance at the yearly reports of 
the Solicitor, exhibited in the annual finance reports of the 
Secretary of the Treasury, will show the business of the 
office, as regards these suits alone, to be one of no incon- 
siderable magnitude. Taking the report for the fiscal year 
ending June 30, 1878, it will be seen that the result of the 
year was as follows : 

The number of suits commenced was 2,326. 

The amount involved therein, exclusive of actions in rem., 
was 12,340,811.35. 

The number in judgment for the United States was 1,173. 

The number decided adversely to the Grovernment was 43. 

The whole number disposed of was 2,600. 

The aggregate sum for which judgments were rendered 
was 8949,559.08. * 

Besides the care and control of suits, the office has charge 
of all lands acquired by the United States in payment of 



366 THE EXECUTIVE DEPAETMENTS. 

debts, whether by assignment or under judicial process, ex- 
cepting those acquired from proceedings arising under the 
internal-revenue laws, and of the sale of such lands at pub- 
lic auction when it is desirable and expedient to offer the 
same. There are other duties incumbent upon the office 
which, together with those thus briefly indicated, will more 
fully appear in detail in the following reference to the 
statutes specifically applicable to the head of the office. 

The Solicitob of the Tbeasuey. 

989. The Avritten opinion of the Solicitor of the Treas- 
ury may be required by the Attorney-Greneral on any ques- 
tion of law submitted by any department for the opinion 
of the latter, except questions involving a construction of 
the Constitution of the United States.. (R. S., § 358.) 

99©. The Solicitor may be required, as also the" other 
officers of the department, by the Attorney-General to per- 
form any duty required of the department or any officer 
thereof. (R. S., § 360.) 

991. He is required, as are also the other officers of 
the department, under the direction of the Attorney-Gren- 
eral, to give opinions and render services requiring the 
skill of persons learned in the law necessary to enable the 
President and heads of departments, heads of bureaus, and 
other officers of the departments to discharge their respect- 
ive duties ; and on behalf of the United States, under the 
same direction, to procure proper evidence for, and con- 
duct, prosecute, or defend, suits and proceedings in the 
Supreme Court and in the Court of Claims in which the 
United States or any officer thereof, as such officer, is a 
party or has an interest. (R. S., § 381.) 

99S. The Solicitor of the Treasu^, as is the case with 
any officer of the department, may be sent by the Attorney- 
General to any State or district in the United States to at- 



THE SOLICITOR OF THE TREASURY. 367 

« 
tend to the interests of the United States in any suit pend- 
ing in any of the courts of the United States or in the courts 
of any State, or to attend to any other interest of the United 
States. (R. S., § 367.) 

@93. He has charge of the books, papers, and records 
formerly appertaining to the office of the Agent of the Treas- 
ury, or to the superintendence of the collection of outstand- 
ing direct taxes and internal duties, which were transferred 
to him by the act of May 29, 1830, and of the seal adopted 
for the office of the Solicitor of the Treasury. (R. S., § 372.) 

®®4:. Whenever he shall receive information from a 
collector of customs of the delivery of any bond for duties 
to a district attorney for suit, he is required to make such 
entry thereof as that the attorney may duly appear charge- 
able therewith until the amount has been paid to the United 
States, or he has obtained judgment thereon and delivered 
execution to the marshal, or until such attorney shall be 
otherwise discharged from the responsibility therefor. (R. 
S., § 373.) 

©S>^, He is required to make constant and strict exam- 
inations and comparisons of the reports made by the col- 
lectors of customs of the delivery by them of bonds for 
duties to district attorneys, and of the returns made by sUch 
attorneys as to bonds so delivered to them. And whenever 
it appears that any collector has made returns of any bond 
as in suit or delivered for suit which is not at the time in 
suit or delivered for suit, or has returned any bond as in 
suit for the whole amount thereof when part thereof has 
been paid to him, or as in suit for more than is actually 
due thereon, the Solicitor of the Treasury is required, im- 
mediately upon discovery thereof, to communicate the facts 
to the President. (R. S., §§ 374, 375.) 

®9@. He is required, under the direction of the Secre- 
tary of the Treasury, to take cognizance of all frauds or 



368 THE EXECUTIVE DEPAETMENTS. 

$ 
attempted frauds upon the revenue, and to exercise a gen- 
eral supervision over the measures for their prevention and 
detection, and for the prosecution of persons charged vi'ith 
the commission thereof. (R. S., § 376.) 

997. It is made his duty to establish such regulations, 
not inconsistent with law, with the approbation of the Sec- 
retary of the Treasury, for the observance of collectors of 
customs, and, with the approbation of the Attorney-Greneral, 
foij the observance of district attorneys and marshals, re- 
specting suits in which the United States is a party, as may 
be deemed necessary for the just responsibility of those offi- 
cers and the prompt collection of all revenues and debts 
due and accruing to the United States, excepting suits for 
taxes, foi'feitures, or penalties arising under the internal- 
revenue laws. (R. S., § 377.) He is empowered also to in- 
struct the district attorneys, marshals, and clerks of United 
States courts in all matters and proceedings appertaining 
to suits in which the United States is a party or is interested, 
excepting suits for taxes, forfeitures, or penalties arising 
under internal-revenue laws, and to cause such officers to 
report to him frorii time to time any information he may 
require in relation to the same. (R. S., § 379.) 

998. It is required that all suits and proceedings aris- 
ing out of the provisions of law governing national banking 

, associations, in which the United States or any of its offi- 
cers or agents shall be parties, shall be conducted by the 
district attorneys, under the direction and supervision of 
the Solicitor of the Treasury. (R. S., § 378.) 

999. He is required to report all moneys recovered or 
collected under his direction to the officer from whom the 
bond or other evidence of debt was received, in order that 
the latter may give proper credit therefor, and to report 
likewise all credits allowed by due course of law on any 
suits under his direction. (R. S., § 378.) 



THE SOLICITOR OF THE TREASURY. 369 

1000. On the institution of a suit it is requii-ed by law, 
and by regulations framed by authority of law, that* the dis- 
trict attorney shall at once transmit a statement of the same 
to the Solicitor of the Treasury. The statutes also direct 
that at the end of each term of the United States courts 
the district attorneys shall forward to the Solicitor, except 
in internal-revenue suits, full and particular statements, 
verified by certificates of the clerks of the courts respect- 
ively, of all causes pending in said courts, and of those 
decided therein during such term, in which the United 
States is a. party ; also, on the first day of October in each 
year, that they shall make return to the Solicitor of the 
mimber of suits and proceedings commenced, pending, and 
determined Avithin their districts during the fiscal year next 
preceding the date of such returns, showing the dates when 
such proceedings or suits were commenced, the reasons for 
delay or continuance beyond the usual or a reasonable pe- 
riod, and the measures taken by such attorneys to press the 
proceedings or suits to a close. (R. S., §§ 772, 773.) 

1001. It is required by law also that all proceedings 
had upon writs of execution, or other process placed in 
the hands of United States marshals for the collection of 
moneys adjudged and decreed to the United States in the 
courts respectively, shall be reported by those officers to 
the Solicitor of the Treasury within thirty days before the 
commencement of the terms of the respective Circuit and 
District Courts, (if. S., § 791.) 

lOOS. It is likewise required that every clerk of a Cir- 
cuit or District Court shall, within thirty days after the ad- 
journment of each term thereof, forward to the Solicitor of 
the Treasury lists of all judgments and decrees, to which 
the United States is a party, entered in those courts respect- 
ively during that term, showing the amount adjudged or 
decreed in each case for or against the United States and 
24 



370 THE EXECUTIVE DEPARTMENTS. 

the term to which execution thereon is returnable. (R. S., 
§ 797.) 

1®®S. Copies of any documents, records, books, or 
papers in the office of the Solicitor of the Treasury, cer- 
tified by the Solicitor under the seal of his office, or when 
the office is vacant by the officer acting as Solicitor for the 
time, may be used in evidence equally in value with the 
originals. (R. S., § 883.) 

1®®^:. The Solicitor is required, within sixty days after 
receiving a report from the Comptroller of any person in 
arrears to the United States, from whom any pay or salary 
is withheld on account of such liability, to order suit to be 
commenced against the delinquent and his sureties. (R. 
S., § 1766.) 

1®®5. It is his duty to examine and satisfy himself as 
to the surety of certain official bonds required by law to be 
executed, viz.: 

Those of disbursing clerks in the several departments. 
(E.S.,§176.) 

Assistant Treasurers of the United States, and all officers 
in any mint or assay office authorized by law to act as 
Assistant Treasurers. (R. S., § 3600.) 

Collectors of internal revenue, who are required to exe- 
cute bonds with not less than five sureties. (R. S., § 3143.) 

The Commissioner and the Chief Clerk of the Depart- 
ment of Agriculture ; the former in the sum of ten thou- 
sand dollars and the latter in the sum of five thousand dol- 
lars. (R. S., § 524.) 

10®®, Whenever a seizure is made to enforce a forfeit- 
ure, the collector or person causing the seizure is required 
by statute to report at once to the Solicitor of the Treasury. 
(R. S., § 3083.) 

1®®?'. The Solicitor of the Treasury is required to issue 
a distress warrant, dii'ected to the marshal of the proper 



THE SOLICITOR OF THE TUBASURY. 371 

district, against any delinquent collector of the revenue, 
receiver of public money, or other officer in the receipt of 
public money, or the sureties of such officer, whom the 
Comptroller or the Commissioner of Customs may report 
as having failed either to collect, or to render his accounts, 
or to pay over such moneys in the manner and within the 
time as provided by law. Such distress warrant must ex- 
press therein the amount with which the said officer is 
chargeable, and the sums, if any, which have been paid 
over by him, so far as the same are ascertainable. (R, S.j 
§§ 3217, 3625.) 

1®08. Upon a report of a district attorney, or any spe- 
cial attorney having charge of any claim in favor of the 
United States, showing in detail the condition of such claim 
and the terms upon which the same may be compromised, 
and recommending that it be compromised upon the terms 
offered, and upon the recommendation of the Solicitor of 
the Treasury, the Secretary of the Treasury is authorized to 
compromise such claim accordingly. Cases arising under 
the internal-revenue laws and claims under the postal laws, 
as regards the compromise of the same, are otherwise pro- 
vided for in special sections of the statutes, and accordingly 
would seem to be excepted from this authority given the 
Solicitor. (R. S., §§ 295, 3229, 3469.) 

10®9. At every sale on execution, at the suit of the 
United States, of lands or tenements of a debtor, the United 
States may, by such agent as the Solicitor of the Treasiiry 
shall appoint, become the purchaser thereof ; but in no case 
shall the agent bid in behalf of the United States a greater 
amount than that of the judgment and costs. Upon such 
purchase the marshal of the appropriate district is required 
to make all needful conveyances to the United States. (R. 
S., § 3470.) 

1010. The Solicitor of the Treasury is authorized, with 



372 THE EXECUTIVE DEPARTMENTS. 

the approbation of the Secretary of the Treasury, to rent, 
for a period not exceeding three years, or to sell at public 
sale, in such manner and vipon such terms as may in his 
judgment be most advantageous to the public interests, 
any unproductive lands, or other property of the United 
States, acquired under judicial process or otherwise in 
the collection of debts, after advertising the time, place, 
and conditions of such sale for three months preceding the 
same in some newspaper published in the vicinity thereof. 
(R. S., § 3749.) 

1011. Another statute gives a similar authority to the 
Commissioner of Internal Hevenue, as regards lands or 
property acquired in payment of debts arising under the 
internal-revenue laws, thus constituting an exception to the 
general authority given the Solicitor of the Treasury. (R. 
S., §§ 3208.) 

lOlS. The Solicitor of the Treasury has charge of lands 
and other property which have been or may be assigned, 
set off, or conveyed to the United States, of all trusts cre- 
ated for the use of the United States, and of the sale and 
disposal of lands assigned to or set off to the United States 
in payment of debts, or vested in the United States by 
mortgage or other security for such payment. In cases 
where real estate has become the property of the United 
States, by conveyance, extent or otherwise, in payment of 
a debt, and such debt is afterwards fully paid in money, 
and the same has been received by the United States, the 
Solicitor of the Treasury may release by deed or othenvise 
convey the said real estate to the debtor from whom it was 
taken, if living, or if such debtor is dead to his heirs or 
devisees, or such person as they may appoint. The law, 
however, excepts from this provision all property or real 
estate acquired by the United States in payment of any 
debt arising under the internal-revenue laws, and vests the 



THE SOLICITOR OF THE TREASURY. 373 

charge thereof in the Commissioner of Internal Revenue. 
(R. S^, §§ 3208, 3750, 3751.) 

1©13. The Solicitor, by direction of the Secretary of the 
Treasury, may cause a stipulation to be entered into by the 
proper district attorney for the discharge from seizure, ar- 
rest, attachment, or proceeding in any judicial proceeding 
under the laws of any State, district, or Territory, of any 
property owned or held by the United States, or in which 
the United States has or claims an interest, to the effect 
that upon such discharge the person asserting the claim 
against such property shall become entitled, as against the 
United States, to all the rig'hts he would have had in case 
possession of such property had not been changed. (R. S., 
§§ 3753, 3754.) 

1014. Upon a report from the Congressional Printer of 
the default of any contractor in furnishing paper according 
to contract, the Solicitor of the Treasury is required to 
prosecute such defaulting contractor, and his sureties upon 
the bond, in the Circuit Court of the United States of the 
district in which such contractor resides. (R. S., § 3777.) 

1®15. Fees of special counsel in prize cases incurred or 
authorized by any department, or for the defense of captors 
against demands for damages made by claimants in the 
District Court, not paid by claimants, nor from the prize 
fund in the particular case, and audited and allowed by the 
department incvirring or authorizing them, and by the Sol- 
icitor of the Treasury, are by law chargeable upon and 
payable out of the funds appropriated for defraying the 
expenses of suits in which the United States is a party or 
interested. (R. S., § 4649.) 

1010. Besides these specifically laid down by statute, 
other duties devolve upon the office, such as the Secretary 
of the Treasury may from time to time impose upon the 
Solicitor of the Treasury as the law officer of his depart- 



374 THE EXECUTIVE DEPARTMENTS. 

ment. These are of a very important and engrossing char- 
acter, affecting questions arising in the administration of 
the Treasury ajid requiring legal consideration. 

101 T. In the consideration of these questions, and of 
others to which attention may be directed in connection 
with the numerous pending suits, the office of the Solicitor 
of the Treasury has, in addition to the head of the office, 
the Assistant, and other gentlemen trained to the profession 
of the law, the aid of a well-selected law library, comprising 
six thousand volumes, embracing nearly all the standard 
text-books and the law reports of United States and of State 
courts, as well as the statutes of the several States. 

1018. The Secret Service Division has also been placed 
under the general supervision of the Solicitor. It is actu- 
ally a division of the office of the Secretary of the Treas- 
ury. A reference to its duties has been made, more appro- 
priately, perhaps, in connection with the other divisions of 
that office. 

1019. It has been a custom of long standing to refer 
to the Solicitor many of the cases for remission of fines, 
penalties, and forfeitures under the customs laws. These 
cases are often very voluminous, as regards the testimony 
of witnesses and statement of fact of the district judge. 
Such a reference calls for a report advising the Secretary 
whether, upon the facts and evidence presented, it may be 
reasonably concluded that the person who has incurred the 
fine, penalty, or forfeiture, so incurred the same without 
willful negligence or intention of fraud ; for, upon being 
satisfied upon these points, the Secretary is authorized by 
statute to remit such fine, penalty, or forfeiture. The ref- 
erences of cases of this character originate in the Naviga- 
tion Division of the Secretary's office. 

1030. It has been customary also for the Secretary to 
refer to the Solicitor of the Treasury, for expression of his 



THE SOLICITOR OF THE TREASURY. 375 

opinion, questions arising in the administration of the cus- 
toms laws. Many of these involve the construction to be 
given to the tariff acts ; and as these acts are among the 
most complex subjects of legislation, the examinations of 
the cases submitted require often the most laborious and 
exhaustive research in their treatment. 

1®31. It has been customary also to refer for the ex- 
amination of the Solicitor all official bonds of Treasury 
officers, besides the various contracts, contractors' bonds, 
and other legal instruments. In this regard the office of 
the Solicitor is frequently called upon to draft legal instru- 
ments of varying character. These and the former, from 
their great number, occupy a large share of the time and 
attention of the office. The official bonds subject by law 
to the approval of the Solicitor are only those of Assistant 
Treasurers of the United States, collectors of internal reve- 
nue, disbursing clerks of the several departments, and of the 
Commissioner and Chief Clerk of the Department of Agri- 
culture. 

1®^^. An important and responsible duty, and often, a 
delicate one, is imposed by law upon the Solicitor in the 
matter of proposals for a compromise of claims of the 
United States. The section of the Revised Statutes author- 
izing such compromise has been before cited, in referring 
to the specific statutory duties of that officer. In accord- 
ance with an opinion of the Attorn ey-Greneral, judgments 
in internal-revenue suits are embraced under the general 
description of claims, and are subjects of compromise under 
this section. An offier of compromise is generally made in 
the form of a petition or application either to the United 
States attorney in charge of the claim, to the Solicitor of 
the Treasury, or to the Secretary of the Treasury. By law 
the concurrence of all these officers is required before a 
claim can be compromised. It must first have the favor- 



376 THE EXECUTIVE DEPARTMENTS. 

able recommendation of the United States attorney, then 
the concurrence therein of the Solicitor, and finally the 
approval of the Secretary, who may then direct the Sol- 
icitor to cause the proposed compromise to be carried 
into effect. It is required of the United States attorney, 
when he reports in favor of a compromise, that he state 
fully the facts and circumstances, the pecuniary situation of 
the debtor, the probabilities of recovery of judgment, or, if 
in judgment, of the collection of the same on execution ; 
and, in a word, that he state the grounds upon which he 
deems a compromise advisable in a given case. For it has 
been held in the Solicitor's office as an inflexible rule of 
action in compromise cases, that the enactment authoriz- 
ing a compromise was made in the interests of the United 
States, and is to be construed entirely with reference to 
expediency on the part of the Government in the present 
acceptance of a part of the claim, instead of risking the 
entire amount through uncertainty in obtaining judgment, 
or by reason of the known or probable insolvency of the 
parties indebted. 

1®^S. The regulations which the Solicitor has issued 
by authority of law require district attorneys and clerks of 
coui'ts to report, on blanks supplied them for the purpose, 
the commencement of suits immediately after process shall 
be issued, and the proceedings at each term of the court 
in all pending cases. Those regulations also require of 
district attorneys a statement on the first of October an- 
nually of all suits commenced, pending, and determined, 
and the proceedings therein within their respective districts 
during the fiscal year next preceding, classifying such suits 
according to then- designation of Treasury transcript ; fines, 
penalties, and forfeitures under customs and navigation 
laws ; custom-house bond ; collectors or those against cus- 
toms officers for acts committed or for refund of moneys 
exacted ; fines, &c., under postal laws ; and miscellaneous. 



THE SOLICITOR OF THE TREASURY. 377 

\^4z* District attorneys are charged to press suits to . 
judgment at the earliest day practicable and consistent 
with the public interests ; to refrain from a continuance 
or suspension of proceedings, from giving consent to dis- 
missal, or from the entry of a judgment for a less sum 
than is claimed by the United States, unless specifically 
instructed. They are charged also to place executions in 
the hands of marshals as soon after judgment as practi- 
cable, and to take prompt and efficient measures to enforce 
satisfaction. They are prohibited from receiving payment 
of any debt due the United States when not specially 
directed by law or by the Solicitor of the Treasury. 

i®^5. They, as well as marshals and clerks of United 
States courts, are directed by special regulations addressed 
to each in a manner calculated to secure, from time to 
time, full and prompt reports concerning suits, so that 
the dockets of this office may at all times show the situa- 
tion of any case in charge of the Solicitor of the Treasury. 
These regulations are designed also to secure from them 
the most efficient aid in the recovery of all indebtedness to 
the United States in suit or in judgment. 



378 THE EXECUTIVE DEPARTMENTS. 



CHAPTER XXIII. 

THE DEPARTMENT OF THE NAVY. 

10^©. The Department of the Navy was not established 
until April 30, 1798. Previously the Secretary of War had 
charge of matters relating both to the land and naval 
forces. 

The head of the department is the Secretary of the 
Navy. As in the other executive departments, there is a 
Chief Clerk to supervise the clerical business. 

1®^7. It is provided also that the business shall be 
distributed among the following-named bureaus : 

1. Yards and Docks. 

2. Equipment and Recruiting. 

3. Construction and Repairs. 

4. Steam Engineering. 

5. Navigation, including a Hydrographic Office. 

6. Ordnance. 

7. Provisions and Clothing. 

8. Medicine and Surgery. 

Each of these bureaus has a chief, whose appointment is 
to be made by the President, by and with the advice and 
consent of the Senate, from certain selected classes of 
officers named in the statutes, or from officers having the 
relative rank of captain in the staff corps of the navy on 
the active list. 

1®^8. The Chiefs of the Bureau of Yards and Docks, 
of the Bureau of Equipment and Recruiting, of the Bureau 
of Navigation, and of the Bureau of Ordnance must be 
appointed from the list of naval officers not below the 
grade of commander. 



THE SECRETARY OF THE NAVY, 379 

10^9. The Chief of the Bureau of Construction and 
Kepairs is required to be appointed from the list of officers 
of the navy not below the grade of commander, and he 
must also be a skillful naval constructor. 

1®«50. The Chief of the Bureau of Steam Engineering 
is required to be appointed from among the chief engi- 
neers of the navy, and he must be a skillful engineer. 

1031. The Chief of the Bureau of Provisions and 
Clothing is required to be appointed from the list of pay- 
masters of the navy of not less than ten years' standing. 

loss. The Chief of the Bureau of Medicine and Sur- 
gery is required to be appointed from the list of surgeons 
of the navy. 

loss. Each of these bureaus has a Chief Clerk pro- 
vided by law ; also its several clerks of the different classes 
and draughtsmen when needed, as appropriated for by 
Congress from year to year. 

1034. All estimates for specific, general, and contin- 
gent expenses of the department and of the several bureaus 
must be furnished to the Secretary of the Navy by the chiefs 
of these bureaus respectively. 

loss. These bureaus are charged with the custody of 
the books, records, and accounts pertaining to their respect- 
ive duties, which duties are performed under the authority 
of the Secretary of the Navy. Their orders are considered 
as emanating from him. 

To particularize the duties of these several officers and 
organizations, we commence with the head of the depart- 
ment. 

The Secretaky of the ISTavy. 

10S6. The Secretary of the Navy is required to keep 
in proper books a complete inventory of all property be- 
longing to the United States in the buildings, rooms, offices. 



380 THE EXECUTIVE DEPARTMENTS. 

and grounds occupied by him and under his charge. ( R. 
S., § 197.) 

l.&^T'. He is required to execute sucli orders as he shall 
receive from the President relative to the procurement of 
naval stores and materials and the construction, ai*mament, 
equipment, and employment of vessels of war, as well as 
all other matters connected with the naval establishment. 
(R. S., § 417.) 

1®«^8. He has the custody and charge of all the books, 
records, and other property remaining in and appertaining 
to the department. (R. S., § 418.) 

1®^^. He is requhed to cause from time to time to 
be collected and transmitted to him at the seat of govern- 
ment all flags, standards, and colors taken by the navy 
from the enemies of the United States. (R. S., § 428.) 

l@z|,0. He is required to report annually to Congi-ess — 

A statement of the appropriations of tlie preceding fiscal 
year for his department, showing the amount appropriated 
under each specific head, the amount expended under each 
head, and the balance which on tlie oOth day of June i3re- 
ceding such report remained unexpended,, such re^Dort to 
be accompanied by estimates of the probable demands on 
each appropriation. 

A statement of all offers for contracts for supplies and 
services made during the preceding y§ar by classes, indi- 
cating such as have been accepted. 

A statement showing the amounts expended during the 
preceding fiscal year for wages of mechanics and laborers 
employed in building, repairing, and equipping vessels of 
the navy, or in receiving and securing stores and materials 
for those purposes, and showing tlie expenditures for the 
pm-chase of material and stores for the same purpose, and 
the cost or estimated value of the stores on hand under the 
appropriation in the navy-yards at the commencement of 



THE SECRETARY OF THE jSTAVY, 381 

the fiscal year next preceding ; also the cost or estimated 
value of articles received and expended during the year, 
together with the cost or estimated value of the articles 
belonging to the appropriation which may be on hand in 
the navy-yards at the close of the next preceding year. 

A statement of all acts done by him in making sale of 
any vessel or materials of the navy, specifying all vessels 
and materials sold, the parties buying the same, and the 
amount realized therefrom ; also such other facts as may 
be necessary to a full understanding of his acts. (R. S., § 
429.) 

9©J:S. The estimates for expenditures required by the 
Department of the Navy, for the purposes specified by law 
under particular heads, must be given by him in detail, and 
the expenditures made under appropriations therefor must 
be accounted for, so as to show the disbursements of each 
bureau under the respective appropriations. The Secre- 
tary of the Navy is required also to submit annually to 
Congress estimates of the claims and demands chargeable 
upon and payable out of the naval pension fund. (R. S., §§ 
3666, 3667.) 

104^. All appropriations for specific, general, and con- 
tingent expenses of the Navy Department are required to 
be under his control and to be expended by his direction. 
(R. S., § 3676.) 

i©4i:S. He is authorized to cause to be prepared at the 
Hydrographic Office maps, charts, and nautical books relat- 
ing to and required in navigation ; to publish and furnish 
them to navigators at the cost of printing and paper ; to 
purchase the plates and copyrights of such existing maps, 
charts, navigators' sailing directions and instructions as he 
may consider necessary, and when he may deem it expe- 
dient, under such regulations and instructions as he may 
prescribe. All moneys received from the sales of such 



382 THE EXECUTIVE DEPARTMENTS. 

charts, &c., are required to be paid by him into the Treas- 
ury, to be used in the further preparation of maps, charts, 
&c., as before stated. (R. S., §§ 432, 433.) 

l®J-4:. He is authorized to place the supervision of the 
Nautical Almanac in charge of any officer or professor of 
mathematics in the navy who is competent for that service. 
(R. S., § 436.) 

SOJ:5. He is authorized to designate a board of naval 
surgeons for the examination of persons proposed for ap- 
pointment as surgeons and assistant surgeons in the navy ; 
also a board of paymasters for the examination of persons, 
as to their physical, mental, and moral qualifications, Avho 
are proposed for appointment as assistant paymasters in 
the navy ; and he may prescribe the examination to be 
made as to the qualifications of persons proposed for pro- 
motion to the grades of passed assistant paymasters and 
paymasters. 

The bonds required of such officers for the faithful dis- 
charge of their duties are subject to the examination and 
approval of the Secretary. He is authorized also to desig- 
nate a board of competent engineers and medical officers 
for the examination of persons proposed for appointment 
as second assistant engineers in the navy or for appoint- 
ment" or promotion in the engineer corps. (R. S., §§ 1370, 
1380, 1383, 1392.) 

104:©. He may appoint for temporary service such act- 
ing assistant surgeons as the exigencies of the service may 
requh-e. (R. S., § 1411.) 

lOJr'S^. He may appoint citizens who are not officers of 
the navy to be storekeepers on foreign stations, and fix 
the amount of the required official bond, when a suitable 
commissioned or warrant officer of the navy cannot be 
ordered on such service, or when in his opinion the jDublic 
interest will be promoted thereby. (R. S., §§ 1414, 1415, 
1438.) 



THE SECRETARY OF THE NAVY. 383 

1048. He is authorized to discontinue the office or 
employment of any measurer and inspector of timber, 
clerk of the yard, clerk of the commandant, clerk of the 
storekeeper, clerk of the naval constructor, and keeper of 
the magazine at any navy-yard, and to require the duties 
of the latter to be performed by gunners. (R. S., § 1416.) 

lOJr®. He may place on furlough any officer on the 
active list of the navy. (R. S., § 1442.) 

lOiSO. He may detail a line officer to act as the aid 
or executive of the commanding officer of a vessel of war 
or naval station, which detailed officer, when not imprac- 
ticable, must be next in rank to such commanding officer. 
(R. S., § 1469.) 

lOSl. He is required, as soon after the 5th of March 
in each year as possible, to notify in writing each member 
and delegate of the House of Representatives of any va- 
cancy that may exist in the district of such member or del- 
egate in the cadet midshipmen at the Naval Academy, and 
he may fill that vacancy unless a nomination shall be made 
before the 1st of July by the member or delegate entitled 
to make the same. (R. S., § 1514.) 

1®S3. The Secretary of the Navy may prescribe regu- 
lations for the examination at stated times of all candi- 
dates for admission to the Naval Academy. (R. S., § 1515.) 

lOi^S. He is authorized to make provision by regula- 
tion for educating at the Naval Academy, as naval con- 
structors or steam engineers, such midshipmen and others 
as may show a peculiar aptitude therefor, and to this end 
to form a separate class at the academy, to be styled cadet 
engineers, or otherwise afford to such persons all proper 
facilities for such a scientific mechanical education as will 
fit them for these professions. He may annually appoint 
cadet engineers in the navy, not exceeding twenty-five in 
number ; but no persons other than midshipmen are eligible 



384 THE EXECUTIVE DEPARTMENTS. 

unless tliey first produce satisfactory evidence of mechan- 
ical skill and proficiency, and pass an examination as to 
their mental and physical qualifications. (R. S., §§ 1522, 
1523 ; Stats. 18, p. 192, act June 22, 1874.) 

I ©^4:. He is required to arrange the course of studies 
and the order of recitations at the Naval Academy so that 
the students shall not be required to pursue their studies 
on Sunday. (R. S., § 1526.) 

B®a5. He is required to name the vessels of the navy, 
under the direction of the President, according to the fol- 
lowing rule : 

Sailing vessels of the first class to be named after the 
States of the Union ; those of the second class, after the 
rivers ; those of the third class, after the principal cities 
and towns ; those of the fourth class, as the President may 
direct. 

Steamships of the first class to be named after the States 
of the Union ; those of the second class, after the rivers 
and ijrincipal cities and towns ; and those of the third class, 
as the President may direct. (R. S., § 1531.) | 

f®5ll. The Secretary may change the name of any 
vessel purchased for the navy by authority of law. ( R. S., 
§ 1533.) 

I®i3f . He is authorized to designate examining boards 
to judge of the expediency of repairs of the hull and spars 
and of the sails and rigging of any vessel whereon the 
expense will exceed three thousand and one thousand dol- 
lars respectively. (R. S., §§ 1538, 1539.) 

10^8. He is authorized to sell at public sale such ves- 
sels and material of the navy as in his judgment cannot 
be used, fitted out, or repaued to advantage ; and he is 
required to report at the opening of each session of Con- 
gress all vessels and materials so sold, the purchasers, 
together with the amount realized, and any other facts 



THE SECRETARY OP THE NAVY. 385 

necessary to a full understanding of his acts in this regard. 
(R. S., § 1541.) 

10^0. The orders, regulations, and instructions issued 
by the Secretary of the Navy prior to July 14, 1862, with 
such alterations as he may have adopted since that time 
with the approval of the President, are to be recognized as 
the regulations of the navy, subject to alterations adopted 
in the same manner. He is required to cause each com- 
missioned or warrant officer of the navy, on entering the 
service, to be furnished with a copy of such regulations. 
(R. S., §§ 1547, 1548.) 

1060. He may cause persons in the navy or marine 
corps who become insane while in the service to be placed 
in such hospital for the insane as in his opinion will be 
most convenient and best calculated to promise a restora- 
tion of reason. And he may pay to such hospital, other 
than the Grovernment Hospital for the Insane in the District 
of Columbia, the pay which may from time to time be due 
such insane persqji ; and he may, in addition thereto, pay 
to such institution, from the annual appropriation for con- 
tingencies of the naval service, any deficiency of a reason- 
able expense, not exceeding one hundred dollars per annum. 
(R. S., § 1551.) 

1001. He may establish at such places as he may deem 
necessary suitable depots for coal and other fuel for the 
supply of steamships of war. (R. S., .§ 1552.) 
* loss. He is authorized to substitute for the rations. of 
coffee and sugar the extract of coffee combined with milk 
and sugar, provided he shall believe such substitution to be 
conducive to the health and comfort of the navy and not 
more expensive to the Government. (R. iS., § 1581.) 

106*1. He is required to provide for examinations as to 
the qualifications of persons designated for appointment in 
the marine corps. (R. S., § 1599.) 
25 



386 THE EXECUTIVE DEPARTMENTS. 

1®©4, He is required to deduct from the pay due each 
of the officers and enlisted men of the marine corps twenty 
cents per month for every officer and marine, and to apply 
the sum so deducted to the fund for navy hospitals. (R. S., 
§1614.) 

I®il5. He is authorized, under the direction of the Pres- 
ident, to cause such vacant and unappropriated lands of the 
United States as produce live-oak and red-cedar timber to 
he explored, and selection to be made of such tracts or por- 
tions thereof as in his judgment may be necessary to furnish 
for the navy a sufficient supply of such timber. (R. S., § 
2458.) 

1®@3. All purchases and contracts for supplies and ser- 
vices for the naval service are required to be made under 
the direction of the Secretary. (R. S., § 3714.) 

1®©T, For provisions, clothing, hemf), and other mate- 
rials for the navy the Secretary is requked to advertise, once 
a week for at least four weeks, in one or more of the prin- 
cipal papers published in the place where ^uch articles are to 
be furnished, for sealed proposals for furnishing the same, 
or any particular class thereof, specifying the class and re- 
ferring bidders to the several chiefs of bureaus for printed 
schedules giving particulars. For the transportation of such 
articles he is required to advertise for a period of not less 
than five days. (R. S., § 3718.) 

I068. If, after the acceptance of a proposal and the 
notification thereof to the bidder, such bidder fails to exe- 
cute bond within the prescribed time, the Secretary of the 
Navy is directed to contract with some other person for 
furnishing the supplies, and to forthwith cause the differ- 
ence between the amount contained in the proposal so 
guaranteed and the amount which he shall be obliged to 
pay under the contract to be charged against the failing 
bidder and his guarantor, for recovery in an action of debt. 
(R. S., § 3719.) 



THE SECRETARY OF THE NAVY. 387 

I069. The Secretary is required to preserve all such 

* proposals, with a record thereof, and to report the same to 

Congress at the commencement of each regular session ; 

such report to contain a schedule of the offers by classes, 

indicating such as have been accepted. (R. S., § 3720.) 

1070. He may enter into contracts for tobacco from 
time to time, as required, for a period not exceeding four 
years ; but he is not restricted in making such contracts to 
the lowest bidder, unless economy and the best interests of 
the service in his opinion require it. (R. S., §3721.) He 
may reject any bid for articles when such bid appears to 
him excessive or ten per centum above their fair market 
value. (R. S., § 3724.) 

10 Tl. He may procure preserved meats, pickles, butter, 
flour, and desiccated vegetables in such manner and under 
such restrictions and guarantees as in his opinion will best, 
insure the good quality of said articles ; but in making con 
tracts or purchases of all articles for naval purposes he is 
required to give the preference, all other things, including 
price and quality, being equal, to articles of the growth, 
production, and manufacture of the United States. (R. S., 
§§ 3726, 3728.) 

10 f^. All contracts made by the Secretary of the Navy 
in behalf of the United States, or by officers under him, are 
required to be in writing, signed by the contracting parties, 
and copies are required to be filed in the Returns Office of 
the Department of the Interior at once or within thirty days, 
together with all bids, offers, and proposals, and a copy of 
the advertisement relating to the same. (R. S., § 3744.) 

lOT'S. It is his duty to furiiish every officer appointed 
by him with authority to make contracts on behalf of the 
Government with- a printed letter of instructions setting 
forth the duties of such officer ; also to furnish therewith 
forms, printed in blank, of contracts to be made, and the 



388 THE EXECUTIVE DEPAKTMENTS. 

affidavit of returns required to be affixed thereto, so that all 
the instruments may be as nearly uniform as possible. (R. 
S., § 3747.) 

1074:. In any case of capture made by naval vessels he 
may employ special counsel for the captors, when in his 
judgment it is necessary for the protection of the interests 
of the captors and of the navy pension fund, and, under his 
direction, counsel so employed may institute and prosecute 
all proceedings necessary to protect those interests. (R. S., 
§ 4620.) 

1075. When a captured vessel cannot be sent into a 
port for adjudication because of its appropriation to the 
use of the United States, or of its loss or destruction, or of 
its condition, the Secretary of the Navy may designate any 
district in which proceedings for adjudication may be com- 
menced. Upon the sale of prize property by order of court 
he may employ an auctioneer of known skill to make the 
sale, under the supervision of the marshal ; such auctioneer 
to receive for his compensation and expenses commissions, 
by a scale to be established by the Secretary, not to exceed 
in any case one-half of one per centum on any sum exceed- 
ing ten thousand dollars on vessels, nor one per centum on 
any sum exceeding ten thousand dollars on other property. 
(R. S., §§ 4625, 4628, 4650.) 

1076. The Secretary of the Navy is appointed by law 
the trustee of the navy pension fund. All penalties and 
forfeitures which by law are required to be applied to»this 
fund are required to be sued for, recovered, distributed, 
and accounted for under his directions. And he has au- 
thority to mitigate in whole or in part, upon such terms as 
he may deem proper, by an order in writing, any fine, pen- 
alty, or forfeiture incurred for cutting or destroying or 
carrying away without proper authority any live-oak or red- 
cedar trees or other timber reserved for the use of the 
navy. (R. S., §§ 4750, 4751.) 



THE SECRETAKY OF THE NAVY. 389 

1077. As trustee of the naval pension fund he is direct- 
ed by law to cause to be invested in the registered securi- 
ties of the United States, on the 1st of January and the 1st 
day of July of each year, so much of such fund then in the 
Treasury of the United States as may not be required for 
the payment of naval pensions for the then current fiscal 
year, to receive the interest in coin on such investment, 
and to deposit the said interest, after exchanging the same 
into currency, in the Treasury to the credit of that fund. 
(R. S., § 4753.) 

1078. He is aixthorized to convene a board of not more 
than three naval officers, one of whom shall be a surgeon, to 
examine into the condition of an applicant for aid from the 
surplus income of the naval pension fund, and to recom- 
mend a suitable amount for the relief of such applicant, 
upon which recommendation the Secretary may issue his 
certificate thereof to the Commissioner of Pensions. 

1079. The Secretary may also issue a like certificate 
to the Commissioner of Pensions upon being satisfied that 
an applicant for the benefit of the naval pension fund who 
has served as an enlisted person in the navy or marine 
corps for the period of twenty years, and has not been dis- 
charged for misconduct, is disabled from sea service by 
reason of age and infirmity, in lieu of providing him a 
home in the Naval Asylum at Philadelphia. (R. S., §§ 
4756, 4757.) 

1080. The Secretary of the Navy is alSo made by law 
the trustee of the privateer pension fund. This fund is 
derived from two per centum on the net amount of the 
prize-money arising from captured vessels and cargoes, and 
on the net amount of the salvage of vessels and cargoes 
recaptured by the private armed vessels of the United 
States, and is held in reserve, on the pledge of the United 
States, for the support and maintenance of the widows and 



890 THE EXECUTIVE DEPARTMENTS. 

orphans of persons slain and for the benefit of persons 
wounded and disabled on board of private armed vessels 
of the United States in any engagement with the enemy. 
(K. S., 4758, 4759.) 

1081. He has general charge and superintendence of 
all naval hospitals. He is authorized to deduct from the 
pay of each officer, seaman, and marine in the navy twenty 
cents per month, to be applied to the fund for such hospi- 
tals ; also to collect and apply to the maintenance of such 
hospitals all fines imposed on navy officers, seamen, and 
marines. (R. S., §§ 4807-4809.) 

1083. He is required to procure at suitable places 
•proper sites for navy hospitals and to cause necessary build- 
ings to be erected, having due regard to economy, and 
giving preference to such plans as with most convenience 
and least cost will admit of subsequent additions when the 
funds permit and circumstances require ; also to provide 
at one of the establishments a permanent asylum for dis- 
abled and decrepit navy officers, seamen, and marines, such 
asylum to be governed in accordance with rules and regu- 
lations prescribed by him. (R. S., §§ 4810, 4811.) 

I. The Bureau of Yards and Docks. 

1083. This bureau is charged with the support and 
maintenance of all navy-yards, naval stations, basins, docks, 
together with the Naval Asylum and grounds. It has in 
charge the preparation of plans for the construction, alter- 
ation, improvement, and repair of all buildings, docks, 
wharves, &c., connected therewith, and has the general 
direction of all matters connected with such construction 
and repairs. It has charge of the purchase of stores, coal, 
fuel, furniture ; of the care and preservation of the build- 
ings, and the general management of the expenditures for 
all of these and kindred purposes. It advertises for and 



BUREAUS OF THE NAVY DEPAETMENT. 391 

receives proposals for furnishing articles and supplies com- 
ing under the cognizance of the bureau, and examines 
and passes upon all bids and makes all contracts for the 
same. 

The navy-yards carried on by the Grovernment, and so 
under charge of this bureau, are those at Kittery, Boston, 
New London, New York, League Island, Washington, Nor- 
folk, Pensacola, and Mare Island. The Naval Asylum is 
at Philadelphia. 

II. The Bureau of Equipment and Eecruiting, 

1084. This bureau attends to the purchase and supply 
of the equipment and outfit of vessels, embracing coal, 
hemp, wire, hides, and other material for the manufacture 
of rope, cordage, canvas, leather ; also cables, anchors, 
galleys, and iron for the manufacture of the same ; furni- 
ture, hose, cooking and heating stoves, life-rafts, tools, and 
boat apparatus. It also directs and is concerned in the 
hire of laborers to be employed in the equipment of ves- 
sels and the manufacture of the necessary articles. It also 
attends to the recruiting of seamen for the navy, and to the 
establishment, support, and maintenance of receiving ships 
for the reception and discipline of recruits ; also to the ex- 
penditures of the fitting up of such vessels, and to all the 
contingent expenses attending this service. It provides for 
the transportation of enlisted men, the apprehension of 
deserters, and the establishment of training ships for the 
reception and education of boys enlisted for training as 
sailors in the navy. 

III. The Bureau of Construction and Repair. 

1085. This bureau has the general oversight and direc- 
tion of the construction and repair of vessels for use in the 
naval service, and to this end has the charge of the prepar- 



392 THE EXECUTIVE DEPARTMENTS. 

ation of plans, the purchase of material and stores of all 
kinds, including tools, the care and preservation of material 
on hand, the hiring and pay of labor employed in the navy- 
yards and on foreign stations in the construction and repair 
of vessels, the protection of white-oak and timber growing 
on the public domain reserved by act of Congress for the 
purpose of the construction of naval vessels, &c. This 
bureau prepares also for Congress the annual estimates for 
appropriations for this branch of the public expenditure. 
It also receives, opens, and attends to the acceptance of 
bids for furnishing material and supplies used in the con- 
struction and repair of vessels, and gives attention to the 
payments therefor. 

IV. The Bureau of Steam Engineering. 

1®8^. This bureau directs and has supervision of the 
construction, repair, refitting, and preservation of the 
boilers, engines, and machinery of naval vessels of the 
United States, transacts the business regarding all pur- 
chases of the materials, stores, and supplies necessary for 
that purpose, and the care, use, and preservation of the 
same. It conducts experiments to test the economy, effi- 
ciency, and character of different types of machinery, and 
for the purpose of securing reliable data pertaining to the 
science of marine propulsion. It makes up the estimates 
for the annual appropriations for this branch of the naval 
service, and gives general attention to the workings of the 
engineer force of the navy. 

V. The Bureau of ISTavig ation. 

108 T. This bureau atten^Is to all matters in the inter- 
ests of the navigation of the vessels of the United States 
navy. To this end it has in charge the construction of 
marine compasses for the navy, and of the promotion of 



THE BUREAU OF NAVIGATION. 393 

appliances for testing the accuracj'^ and deviation of such 
instruments. It supplies charts, maps, and sailing direc- 
tions for the use of the navy ; also ships' libraries, contain- 
ing, besides approved works on navigation, such scientific, 
historical, law, and miscellaneous publications as are of 
advantage to naval officers. It supplies nautical and astro- 
nomical instruments, apparatus for naval signals, logs, 
leads, and all appliances for the navigation of our vessels. 

1®88. Attached to this bureau is the Hydrographic 
Office, established by act of Congress for the improvement 
of the means of safe navigation of United States naval 
vessels, as well as vessels of the mercantile marine, by sur- 
veys and the preparation of maps, charts, sailing directions, 
and nautical books required by and relating to navigation. 

1®89. The United States Naval Observatory is also 
under the direction of this bureau, and the Superintendent 
thereof makes his annual report to the Chief thereof of 
astronomical work and operations. The Nautical Almanac 
Office is also so directed in its operations, consisting in the 
preparation of the Almanac and its distribution to the ves- 
sels and stations of the navy, to surveying and exploring 
parties of the army, the Coast Survey, the Greneral Land 
Office, observatories, astronomers, and to various colleges 
and public institutions, especially to those in which astro- 
nomical observations or investigations are conducted. 

1®90. The Naval Signal Office is also attached to this 
bureau, and is engaged, under its direction, in experiments 
and operations conducive to a complete system of signals 
on board ship. There is also attached to this bureau tjie 
office of the Superintendent of Compasses, giving its atten- 
tion to the repairs, inspection, and adjustment of compasses, 
and to experiments in testing under certain conditions the 
deviations of these instruments. 

1®91. The Navigation Bureau also furnishes all esti- 
mates of appropriations required for these purposes and 



394 THE EXECUTIVE DEPARTMENTS. 

for the payment of other expenses pertaining to matters 
under its cognizance. 

VI. The Bureau of Ordnance. 

lOUS. This bureau directs the manufacture, care, and 
preservation of all ordnance for the use of the navy, as 
well as the purchase and supply of ordnance stores, tools, 
and materials. It has charge of magazines, arsenals, ord- 
nance buildings, wharves, n\achinery, and appliances re- 
quired in this department of supply for naval operations, 
and conducts the necessary repairs of the same. Under its 
direction experiments are made in ordnance and appliances 
for offensive and defensive warfare. It has charge of the 
supplies of gunpowder stored in magazines and of the 
measures for its care and protection. It has charge of 
explosives for torpedo operations and, in this connection, 
of the school of instruction in torpedo practice at Newport, 
Rhode Island. It makes up annually and submits for Con- 
gress the estimates of appropriation for the expenditures 
of this branch of the naval service. 

VII. The Bureau of Provisions and CiiOTHiNG. 

1®@S. This bureau has charge of all matters pertain- 
ing to the supply of provisions and clothing for the navy 
and small stores for the use of the officers and men. It 
passes upon bills and contracts for purchase of these ai'ti- 
cles when made at naval stations, and directs the manner 
of accounting for the same. It furnishes estimates of ap- 
propriations required for provisions, for expenses.incidental 
to the preservation and handling of the same, and for stores 
and contingent expenses. 

VIII. The Bureau of Medicine and Surgery. 

B©94r. This bureau has charge of all matters connect- 
ed with the construction, repair, improvement, and mainte- 



THE BUREAU OE MEDICINE AND SURGERY. 395 

nance of naval hospitals ; also with the care and treatment 
of sick and invalid seamen belonging to vessels of the navy 
and of the sick belonging to the marine corps. It also 
attends to the purchase, supply, and preservation of medical 
stores and surgical appliances to be used in hospitals and 
on vessels at sea. 

10S>5. It also gives direction to the medical treatment 
of officers and men at naval stations and on board naval 
vessels. It receives reports and compiles statistics as to 
diseases and sickness in the naval service. It gives atten- 
tion to the ventilation and proper hygienic condition of 
sea-going vessels of the navy, and prepares estimates for 
appropriations for this branch of the service. 



396 THE EXECUTIVE DEPAETMENTS. 



CHAPTER XXIV. 

THE DEPAKTMENT OF THE INTERIOR. 

1096. This department was created by act of March 
3, 1849, and is accordingly the last of the executive depart- 
ments in the order of rank and date. 

Its head is the Secretary of the Interior. Provision is 
made by law for an Assistant, who is required to perform 
such duties as may be prescribed by his superior. 

One of the Assistants of the Attorney-G-eneral is detailed 
as the Solicitor of this department, and performs such 
duties as are assigned him by the head thereof. 

The statutes provide for a Chief Clerk, whose duties are 
mainly of a supervisory character, as explained in section 
29 hereinbefore, in treating of the office of Chief Clerk 
generally. 

1097. This department comprises the following-named 
bureaus, so constituted by law. These bureaus, with the 
exception of two, have been in times past attached to dif- 
ferent departments of the Grovernment, and were transfer- 
red to the Department of the Interior by the act creating 
the latter : 

1. The General Land Office/ 

2. The Office of Indian Affairs. 

3. The Office of the Commissioner of Pensions. 

4. The Patent Office. 

5. The Office of Education. 

6. The Office of the Auditor of Railroad Accounts. 

7. The Census Office. 

1098. The Interior Department is next to the Treasury 



THE DEPARTMENT OF THE INTERIOR. 397 

in the extent of its grasp of the material and practical in- 
terests of the people. It conducts the surveys of the public 
lands, administers the intricate system growing out of the 
pre-emption, homestead, timber-culture, and land-grant laws, 
and directs the sale and disposal of lands pertaining to our 
vast public domain. It manages all our relations with the 
Indian tribes. It directs and controls the issue of patents 
to inventors. It executes the various and complicated pen- 
sion and bounty laws. It is charged with the collection and 
diffusion of information respecting the organization and 
management of school systems, and with the promotion of 
•the cause of education throughout the country. 

The Secretary of the Interior. 

1099. The Secretary of the Interior is charged gener- 
ally with the supervision of the public business under the 
following heads, viz.: 

1. The census, when directed by law. 

2. The public lands, including mines. 

3. The Indians. 

4. Pensions and bounty lands. 

5. Patents for inventions. 

6. The custody and distribution of public documents. 

7. Education. 

8. The Government Hospital for the Insane. 

9. Freedmen's Hospital, District of Columbia. 
10. Railroad accounts. 

The duties in respect of these branches of business are 
performed, by his direction and under ^ his regulations, 
mainly through the several bureaus before mentioned, but 
the statutes invest him with specific functions and require 
duties specifically of him, as follow : 

1100. He is required to keep in proper books a com- 
plete inventory of all public property under his control in 



398 THE EXECUTIVE DEPARTMENTS. 

the buildings, offices, and grounds occupied by his depart- 
ment. (R. S., § 197.) 

BS®1. He is required to exercise all the powers and 
perform all the duties, in relation to the Territories of the 
United States, that were, prior to March 1, 1873, by law or 
by custom, exercised and performed by the Secretary of 
State. (R. S., §442.) 

1102. As explained hereafter, he exercises certain su- 
pervisory powers relative to the taking and returning the 
census of the United States. (Act March 3, 1879.) 

IIOS. He is required to sign all requisitions for the 
advance or payment of money out of the Treasury upon , 
estimates or accounts for expenditures of public business 
assigned by law to this department, subject to adjustment 
and control by the proper accounting officers of the Treas- 
ury. (R. S., § 444.) 

l&OJr. He is required to make annual reports to Con- 
gress showing the nature, character, and amount of all 
claims presented to him during the preceding year, under 
laws or treaty stipulations, for compensation on account of 
depredations committed by Indians, whether allowed by 
him or not, and to submit the evidence upon which any 
action on his part was based ; also reports showing the 
quantity and kind of the copies of public journals, books, 
and documents which have been received by him for dis- 
ti'ibution on behalf of the Grovernment, and showing also 
the time when, the place where, and the person to whom 
any of the same have been distributed and delivered during 
the preceding year. (R. S., § 445.) 

1103. It is made his duty to prepare and cause to be 
published such regulations as he may deem proper, pre- 
scribing the manner of presenting claims arising under 
laws or treaty stipulations for compensation on account of 
depredations committed by the Indians, and the degree 



THE SECRETARY OF THE INTERIOR. 399 

and character of the evidence necessary to support such 
claims ; also to carefully investigate all such claims as may 
be presented, subject to the regulations prepared by him. 
No payments can be made on account of such claims with- 
out a specific appropriation by Congress. (R. S., § 466.) 

11#6. He is required to adopt and enforce necessary 
rules to prohibit the sale of arms or ammunition within 
any district or country occupied by uncivilized or hostile 
Indians. (R. S., § 467.) 

18®^. He is charged with receiving, arranging, and the 
safe - keeping for distribution, and with the distribution to 
the persons entitled by law to receive the same, all printed 
journals of the two Houses of Congress, and all other books 
and documents of every nature whatever already or here- 
after directed by law to be printed or purchased for the 
use of the Grovernment, except such as are directed to be 
printed or purchased for the particular use of Congress, or 
of either House thereof, or for the particular use of the 
Executive or of any of the departments. (R. S., § 497.) 

1108. He is required to furnish the Department of 
Justice, as they may be published, a sufficient number of 
the reports of the Supreme Court of the United States, for 
distribution by that department to such officers of the Uni- 
ted States courts as are entitled to them. (R. S., § 498.) 

SI® 9. It is provided that under his direction a register 
shall be kept of all publications received for safe -keeping 
and distribution, showing the quantity and kind at any time 
received and the time when, the place where, and the per- 
son to whom any of such documents have been distributed. 

Except when otherwise directed by law, he is authorized 
to deliver such publications only on the written requisitions 
of the heads of departments. Secretary of the Senate, Clerk 
of the House of Representatives, Librarian of Congress, 
and of other officers and persons legally entitled to receive 
the same. (R. S., §§ 499, 500.) 



400 THE EXECUTIVE DEPARTMENTS. 

lliO. The copies of books and public documents au- 
thorized to be distributed to incorporated bodies, institu- 
tions, and associations within the States and Territories are 
to be distributed to such bodies as may be designated to 
the Secretary of the Interior by each of the Senators from 
the several States respectively, and by the Representatives 
in Congress from each Congressional district, and by the 
Delegate from each Territory, such distribution to be made 
so that the quantity to each Congressional district and 
Territory shall be equal. But where the number of copies 
is insufficient, those subject to disjDosal may be distributed 
to such incorporated colleges, public libraries, athenseimis, 
literary and scientific institutions, boards of trade, or public 
associations as the Secretary of the Interior may select. 
(R. S., § 501.) 

1111. The selection by him of an institution to receive 
the documents ordered to be published or procured at the 
first session of any Congress controls the documents of the 
entire Congress, unless another designation be made before 
any distribution has taken place under the selections first 
made. When the same work is printed by order both of 
the Senate and House the duplicates may be sent to differ- 
ent institutions, if so desired by the member having the 
right to direct the distribution. The public documents so 
to be distributed must be sent to the institutions designa- 
ted, unless the Secretary of the Interior is satisfied that 
such institution is no longer a suitable depository of the 
same. Congressional journals and public documents au- 
thorized to be distributed to institutions on the designation 
of members of Congress must be sent to such libraries and 
institutions only as shall signify a willingness to pay the 
cost of transportation. (R. S., § 502.) 

111^. He is required to transmit to the Executives of 
the several States and Territories respectively a sufficient 



THE SECRETARY OF THE INTERIOR. 401 

number of the public journals of the Senate and House to 
furnish one copy to each Executive, one copy to each 
branch of every State and Territorial Legislature, one copy 
to each university and college of each State, and one copy 
to the historical society incorporated in each State. It is 
required that fifty copies of the documents ordered by 
Congress to be printed shall be used for exchange with 
foreign countries, and that the residue shall be deposited 
in the "Library of the United States," subject to future 
disposition by Congress. Such legations or consulates of 
the United States may be supplied as may be designated 
by the Secretary of State by an order recorded in the State 
Department showing the particular documents suitable for 
and required by such legations and consulates. (R. S., §§ 
503, 504.) 

111^. Any sets of documents or odd volumes not nec- 
essary to supply deficiencies, either in the executive depart- 
ments or in State or Territorial libraries, may be distributed 
by the Secretary of the Interior, as equally as practicable, 
to the several Senators, Representatives, and Delegates in 
Congi'ess, for distribution to public libraries and other lit- 
erary institutions in their respective districts. (R. S., § 505.) 

1114:. Under his direction, it is required that there 
shall be compiled and printed, as soon as practicable after 
the last day of September in each year in which a new 
Congi'ess is to assemble, a Register, of which fifteen hun- 
dred copies shall be published, containing — 

1. Correct lists of all officers, clerks, employees, and 
agents — civil, military, and naval — in the, service of the 
United States, including cadets and midshipmen, exhibit- 
ing the amount of compensation, pay, and emoluments 
allowed to each ; the State or county in which he was 
born ; the State or Territory from which he was appointed, 

and the place of employment. 

26 



402 THE EXECUTIVE DEPARTMENTS. 

2. A list of the names, force, and condition of all the 
ships and vessels belonging to the United States, stating 
when and where the same were built. 

3. Lists of all printers of United States laws, and of all 
printers employed by Congi-ess, by any department, or by 
any officer during the two years preceding the last day of 
September, up to which said list is required to be made, 
with a statement of the compensation allowed each and of 
the department or officer causing the printing to be exe- 
cuted. 

4. A statement of allowances made by the Postmaster- 
G-eneral within the same period to contractors for carrying 
the mails, discriminating between the sum paid as stipu- 
lated in the contract and the sum paid as additional allow- 
ance. 

111^. On the first Monday in January in each year in 
which a new Congress convenes the statutes require the 
delivery of one copy of said Biennial Register to the Presi- 
dent, the Vice-President, each head of department, and 
each Senator and Representative ; to the Secretary of the 
Senate and Clerk of the House ten copies each, for the 
use of the respective Houses ; to the Library of Congress 
twenty-five copies, and to the Secretary of State of each 
State one copy. The residue are to be disposed of as 
Congress shall direct. (R. S., § 511 ; act January 23, 1874, 
Stats. 18, p. 5,) 

lit©. The Secretary of the Interior is empowered to 
appoint a Superintendent of Public Documents in his de- 
partment, at a salary of twenty-five hundred dollars per 
annum. (R. S., § 507.) 

1117. He is requu'ed to provide from time to time a 
proper apartment, to be called the Returns Office, in which 
he shall cause to be filed the returns of contracts made by 
the Secretary of War and the Secretary of the Navy, and 



THE SECRETARY OF THE INTERIOR. 403 

to appoint a clerk of the first class to attend the same. 
(E. S., § 512.) 

1118. It is his duty to prevent the improper appropria- 
tion and occupation of any of the public streets, avenues, 
squares, or reservations in the city of Washington belong- 
ing to the United States, and to reclaim the same if unlaw- 
fully appropriated ; particularly to prevent the erection of 
any permanent building on any property reserved for the 
use of the United States unless plainly authorized by Con- 
gress, and to report to Congress at the commencement of 
each session his proceedings in the premises, together with 
a full statement of all such property and how and by what 
authority the same is occupied or claimed. (K.. S., § 1818.) 

111©. It is his duty to see that each Indian agent, be- 
fore entering on the duties of his office, shall give bond 
sufficient for the faithful performance of his duties, and to 
pi-escribe, in connection with the President and the Com- 
missioner or Superintendent of Indian Affairs, regulations 
and rules for the government of such agents in the super- 
intendence of intercourse with the Indians. (R. S., §§ 2057, 
2058.) 

lis®. He is requu'ed to establish the limits of each 
Indian super intend ency, agency, and sub-agency, either by 
tribes or geographical boundaries, and to commission all 
special agents and commissioners not appointed by the 
President. (R. S., §§ 2067, 2068.) 

11^1. He is required, under the direction of the Presi- 
dent, to cause the discontinuance of the services of such 
sub-agents, interpreters, and mechanics as may from time 
to time become unnecessary in consequence of the immi- 
gration of the Indians or other causes. ' (R. S., § 2073.) 

11^^, Under his direction, all merchandise required by 
any Indian treaty for the Indians must be purchased upon 
proposals to be received and based on notices previously 



404 THE EXECUTIVE DEPARTMENTS. 

given. The payment of moneys and the distribution of all 
goods stipulated to be furnished to any Indian or tribe of 
Indians must be made in one or the other of the modes 
prescribed by statiite, as the President or the Secretary 
of the Interior may direct. (R. S., § 2086.) 

ll^S. The Secretary of the Interior is required to make 
regulations for the disbursement, in the presence of local 
agents and interpreters, who shall witness the same, of 
moneys, whether for annuities or in fulfillment of other 
treaty stipulations with individual Indians or Indian tribes. 
(E. S., § 2089.) 

1124:. He is required to invest in the safest and the 
most beneficial manner, according to his judgment, and at 
an interest not lower than five per centum per annum, all 
moneys that may be received under treaties containing 
stipulations for the payment to the Indians annually, of 
interest upon the proceeds of the lands ceded by them. 
(R. S., § 2096.) 

11S5. He is required to withhold from any tribe of 
Indians who may hold American captives any moneys due 
from the United States until such captives shall have been 
sm-rendered to lawful authority. (R. S., § 2102 ; act March 
3, 1875, Stats. 18, p. 420.) 

llSil. It is made his duty to determine, in certain cases 
involving an agreement or contract with individual Indians 
or an Indian tribe, whether, from the statement of all the 
facts in detail, sworn to and previously filed with the Com- 
missioner of Indian Affairs, such contract or agreement 
has been complied with, before payment can be made for 
services under the same. (R. S., § 2104.) 

11^7. He has p6wer to sustain, set aside, or modify the 
action of the executive committee of the Board of Indian 
Commissioners approving or disapproving accounts of con- 
tractors for Indian supplies, &c., and to cause payment to 



THE SECRETAET OF THE INTERIOR. 405 

be made or withheld, as he may determine from a consid- 
eration of the accounts and vouchers forwarded to him by 
that board, as directed by law, with a statement of its rea- 
sons for approval or disapproval. (R. S., § 2107.) 

11S8. It is his duty to cause settlements to be made 
with all persons appointed by Indian councils to receive 
moneys due to incompetent or orphan Indians, and to re- 
quire all moneys found due to such persons to be returned 
to the Treasury, subject to be paid by his order to those 
entitled thereto, with interest at six per centum per annum. 
(R. S., § 2108.) 

11^9. Upon his approval, the amount directed by law 
to be withheld from the annuity of any tribe or band of 
Indians because of individual trespass on the part of a 
member of such tribe or band who has not received allot- 
ment of land, upon the lands of another Indian who has 
received allotment of lands, may be paid over to the party 
so injured. (R. S., § 2120.) 

lis®. The Secretary of the Interior is authorized to 
cause all buildings belonging to the United States, erected 
for the use of its agents, teachers, farmers, mechanics, and 
other persons employed among the Indians, to be sold, 
whenever the lands on which the same are erected have 
become the property of the United States and are no longer 
necessary for such purposes. He is authorized to sell with 
each of such buildings a quantity of land not exceeding 
one section ; also, on receipt of the purchase-money in the 
Treasury of the United States, to execute and deliver to 
the purchaser a title in fee-simple for such lands and tene- 
ments. (R. S., §§ 2122, 2123.) 

llSio He is required to exclude from the district or 
country occupied by uncivilized or hostile Indians any 
trader, his agent or other person acting for him, who shall 
sell arms or ammunition at his trading post or other place 



406 THE EXECUTIVE DEPARTMENTS. 

within that district or country so occupied. (R. S., § 
2136.) 

IISS. In order to protect the Indians from fraud or 
exorbitant and unreasonable demands, it is made his duty, 
in connection with the Commissioner of Indian Affairs, to 
cause an examination to be made into contracts entered 
into by any person or corporation with tribes of Indians or ' 
individual Indians prior to May 21, 1872, which examina- 
tion is made by law a condition precedent to the recogni- 
tion or enforcement of such contracts. (Act April 29, 1874, 
Stats. 18, p. 36.) 

IISS. He is authorized to except by his written order 
any particular Indian tribe from the operation of the pro- 
vision of law requiring able-bodied male Indians between 
the ages of eighteen and forty-five to perform labor or ser- 
vice upon the reservations for the benefit of themselves or 
of the particular tribe to which they belong. (Act June 22, 
1874, Stats. 18, p. 176.) 

11^4. He is required to prescribe rules to enable In- 
dians entitled to the benefit of the homestead laws to make 
proof tending to establish the required abandonment of 
their tribal relations. (Act March 3, 1874, Stats. 18, p. 
420.) , 

IISS. It is his duty to cause to be prepared and deliv- 
ered to the Public Printer, on or before the first day of 
November in each year, a tabular statement of the items 
paid out up to that date from the appropriations made for 
the Indian Department for the fiscal year previously end- 
ing, each item to be placed under the appropriation from 
which it was paid, in such manner as to shov/ the disposi- 
tion made of each appropriation and the amount unex- 
pended of each ; also an itemized statement of the salaries 
and incidental expenses paid at each agency for that year, 
the appropriations out of which paid, and the number of 



THE SECRETARY OF THE INTERIOR. 407 

Indians at each agency. These reports are required to be 
laid before Congress on the first day of the succeeding ses- 
sion. (Act March 3, 1875, Stats. 18, p. 450.) 

The Census. 

MS©. The act providing for the taking of the tenth 
census makes it the duty of the Secretary of the Interior, 
on or before the 1st of March, 1880, to designate the num- 
ber of supervisor of the census to be appointed in each 
State and Territory, not to exceed one hundred and fifty ; 
and that act likewise devolves upon him a general super- 
vision over the adoption of the forms and schedules to be 
used and of the returns and compilations to be made. 

The details of the work are to be performed under the 
immediate charge of a S.uperintendent of the Census, who 
is to be at the head of an office or bureau in the Interior 
Department called the " Census Office." This office, which 
is to have a Chief Clerk and subordinate clerks of different 
classes, has not been established yet, for the work, doubt- 
less, will not commence actively until some time towards 
the close of the present year. 

The Public Lands. 

11^7'. The Secretary of the Interior is required to take 
all necessary measures to complete the surveys of the public 
lands in the several surveying districts, for which surveyors- 
general have been or may be appointed, at the earliest 
period compatible with the pui'poses contemplated by law. 
(R. S., § 2218.) 

llS8o He is required, whenever the quantity of public 
land remaining unsold in any land district is reduced to a 
number of acres less than one hundred thousand, to discon- 
tinue the land office of such district, and thereupon to give 
notice of the land office most convenient to that district at 



408 THE EXECUTIVE DEPAETMENTS. 

which any unsold lands may be offered for sale. He may, 
however, continue any such land district in which is situ- 
ated the seat of government of any one of the States, not- 
withstanding that the quantity of land unsold may not 
amount to one hundred thousand acres. (R. &., §§ 2248, 
2249.) 

1131). He is empowered to make a reasonable allow- 
ance for office rent in each consolidated land office, and to 
approve the employment by the register of the requu-ed 
clerks to keep up the cm-rent business. (R. S., § 2255.) 

114®. It is his duty to prescribe rules for the establish- 
ment of proof of settlement upon and improvement of 
lands subject to pre-emption. (R. S., § 2263.) 

114:1. He is requu'ed to take jurisdiction in case of final 
appeal from the decisions of the Commissioner of the Gen- 
eral Land Office and the register and receiver of the par- 
ticular land district, as between different persons claiming 
the right of pre-emption. (R, S., § 2273 ; see Johnson v. 
Toivsley, 13 Wall., p. 72.) 

114S. The Secretary of the Interior may set apart as 
subject to pre-emption such portions' of lands reserved 
from survey and sale as mineral lands, when the same have 
been settled upon for homesteads, and have been improved 
and used for agricultural purposes, and contain no valuable 
mines, and are clearly agricultural lands. (R. S., § 2342.) 

114:3. Upon proof being made to his satisfaction that 
any tract has been erroneously sold by the United States, 
so that from any cause the sale cannot be confirmed, he is 
authorized to repay to the purchaser, or to his legal repre- 
sentatives or assigns, the sum of money which was paid 
therefor, out of any money in the Treasury unappropriated. 
,(R. S., § 2362.) 

1144. In every case of the entry by a purchaser of a 
tract of land different from the one he intended to pur- 



THE SECRETARY OF THE INTERIOR. 409 

chase, who, desiring to correct the error, makes satisfactory- 
proof of such error to the register in the form specified in 
the law, the Secretary of the Interior is authorized to direct 
the withdrawal of the entry so erroneously made, and the 
moneys paid to be applied to the purchase of other lands 
in the same district, or to be credited in the payment for 
other lands which have been purchased at the same office. 
Where patents have issued which are required to be sur- 
rendered, the Secretary is required to prescribe the form 
of relinquishment of title to be exeevited by the party to 
be benefited. (R. S., §§ 2369, 2370, 2371.) 

114:^. Under the special direction of the President, it 
is the duty of the Secretary of the Interior to cause any 
town sites on the shores of harbors, at the junction of riv- 
ers, on important portages, or at natural or prospective 
centers of population, which may be reserved from public 
sale according to law, to be surveyed into urban or subur- 
ban lots of suitable size, to fix by appraisement of disinter- 
ested person's their cash value, and to offer the same for sale 
at public outcry to the highest bidder. It is made his duty 
also to prescribe rules for the disposal at private entry of such 
lands held subject thereafter to private sale. (R. S., § 2381.) 

11^©. If within twelve months from the establishment 
of a city or town on the public domain the parties inter- 
ested refuse or fail to file in the General Land Office a 
transcript map, with the statement and testimony called 
for as provided by law, the Secretary of the Interior may 
cause a survey and plat to be made of such city or town. 
Lots in such cities or towns which may not have been dis- 
posed of at public sale may be sold at private sale at a 
minimum, or at such a reasonable increase or diminution 
as the Secretary may order from time to time, after three 
months' notice, in view of the increase or decrease in the 
value of the municipal property. (R. S., §§ 2382, 2384.) 



410 THE EXECUTIVE DEPARTMENTS. 

114:7. He is authorized to make regulations governing 
the mode of surveying and subdividing the public lands in 
Nevada, Oregon, and California. (R. S., §§ 2408-2411.) 

114:8. He is required, upon the location of a bounty- 
land warrant by the Commissioner of the General Land 
Office, to cause a patent to be transmitted to the warrantee 
or holder. (R. S., § 2437.) 

114:®. He is required, v/henever it appears that a bounty 
certificate or warrant or any agricultural-college land scrip 
has been lost or destroyed, to cause a new certificate or 
warrant of like tenor to be issued in lieu thereof, and to 
prescribe regulations for giving effect to the law in this 
regard calculated to protect the Grovernment against im- 
position and fraud by persons claiming the benefit thereof. 
(R. S., §§ 2441, 2442 ; Stats. 18, p. 111.) 

11^® o The Secretary of the Interior, conjointly with 
the Attorney-G-eneral and the Commissioner of the Greneral 
Land Office, is directed to establish regulations, consistent 
with principles of equity and justice, under which the Com- 
missioner may decide all cases of suspended entries of 
public lands and of suspended pre-emption land claims, 
and adjudge in what cases patents shall issue upon the 
same. (R. S., § 2450 ; act February 27, 1877.) 

He and the Attorney - General are required to act as a 
board for the approval of every such adjudication of. the 
Commissioner. (R. S., § 2451 ; act February 27, 1877.) 

lIiSS. Under his exclusive control is placed by law the 
tract of land designated in section 2475 of the Revised 
Statutes as a public park, situated at the head-waters of the 
Yellowstone River. He is required to make and publish 
regulations, deemed necessar'y or proper for its care and 
management, for the preservation from injury or spolia- 
tion of all timber, mineral deposits, natural curiosities, or 
wonders within the same. He may in his discretion grant 



THE SECRETARY OF THE INTERIOR. 411 

leases for building purposes, for terms not exceeding ten 
years, of small parcels of ground at such places in the park 
as may require the erection of buildings for the accommo- 
dation of visitors ; all of the proceeds of such leases and 
other revenues to be expended, under his direction, in the 
management of such park and the construction of roads 
and bridle-paths therein. He is required to provide against 
the wanton destruction of the fish and game within the 
same, and against their capture or destruction for the pur- 
pose of merchandise or profit ; also to cause all persons 
trespassing upon the park to be removed therefrom, and 
generally to take all proper measures to effectually protect 
the same. (K. S., § 2475.) 

liS^, He is required to make rules and regulations 
for carrying into effect the act of Congress for the relief 
of actual settlers on lands claimed to be swamp and over- 
flowed land? of the State of Missouri. (Act February 23, 
1875, Stats. 18, p. 334.) 

•» 
Public Buildings, Contracts, and Printing. 

ll^So It is provided that before any new building for 
the use of the United States shall be commenced the plans 
and full estimates thereof shall be prepared and approved 
by the Secretary of the Interior, acting with the Secretary 
of the Treasury and the Postmaster - Greneral, and that the 
cost of such building shall be limited to the amount of the 
estimates so made. (R. S., § 3734.) 

11^4. He is required to furnish every officer empow- 
ered to make contracts on behalf of the Grovernment with 
a printed letter of instructions setting forth the duties of 
such officers with regard to their returns of such contracts ; 
also to furnish therewith forms, printed in blank, of con- 
tracts to be made and of the affidavit of returns required 
to be affixed thereto. (R. S., § 3747.) 



412 THE EXECUTIVE DEPARTMENTS. 

1.155, No contract for furnishing pajjer for the public 
printing shall be valid until it has been approved by the 
Joint Committee of Congress, if made under its direction, 
or by the Secretary of the Interior, if made under his direc- 
tion according to the provisions of section 3775 of the 
Revised Statutes. (E. S., § 3772.) 

115S. During the recess of Congress he may authorize 
the Congressional Printer to make purchases of paper in 
open market, whenever he may deem the quantity required 
so small or the want so immediate as not to justify adver- 
tisements for proposals. (R. S., § 3778.) 

Pensions. 

lli^'^. The Secretary of the Interior is required to 
place on the pension rolls, under like regulations and 
restrictions as are used in relation to the navy, any officer, 
seaman, or- marine who, on board of any private armed 
vessel bearing a commission or letter of marque, shall have 
been wounded or otherwise disabled in any engagement 
with the enemy or in the line of duty. (R. S., § 4761.) 

1158. It is provided that he shall cause suitable 
blanks, for vouchers required by law to be taken by agents 
for paying pensions, to be printed and distributed to such 
agents, upon which vouchers he shall cause a note to be 
printed, informing pensioners of the fact that no pension 
will be paid except upon the vouchers so issued. (R. S., § 
4767.) 

115®. He is authorized to appoint a duly - qualified 
surgeon as medical referee, who, under the control and 
direction of the Commissioner of Pensions, is to have 
charge of the examination and revision of the reports of ex- 
amining surgeons, and to perform such other duties touch- 
ing medical and sm'gical questions in the Pension Office as 
the interests of the service may demand. The Secretary 



THE SECRETARY OF THE INTERIOR. 413 

is also authorized to appoint such qualified surgeons, not 
exceeding four in number, as may be required, who may- 
perform the duties of examining surgeons when necessary, 
and who are to be borne upon the rolls as clerks of the 
fourth class. (K. S., § 4776.) 

il©Oo All pension agents are required to give bond, 
with good and sufficient sureties, for such amount and in 
such form as he may approve. (R. S., § 4779.) 

The Government Hospital fob the Insane. 



The Secretary of the Interior is authorized to 
appoint the Superintendent of the Grovernment Hospital 
for the Insane in the District of Columbia, who must be a 
well-educated physician, possessing competent experience 
in the care and treatment of the insane, and to require of 
him a good and sufficient bond for the faithful perform- 
ance of his duties. (R. S., § 4839.) 

im^. The Secretary may grant an order for the ad- 
mission into this hospital of any insane person not charged 
with a breach of the peace, who is a resident of the Dis- 
trict of Columbia, when he shall receive an application in 
writing from a member of the Board of Visitors and the 
certificate that two respectable physicians of said District 
appeared before a judge of the Supreme Court of that 
District or a justice of the peace therein and deposed that 
they know the person alleged to be insane, that from per- 
sonal examination they believe such pei'son to be in fact 
insane and a fit subject for treatment in the said hospital, 
and that said ..person was a resident of the District when 
seized with the mental disorder under which he or she then 
labored ; also on receiving a certificate that two respectable 
householders, residents of the District, likewise deposed 
that they were acquainted with the said person alleged to 
be insane, and that from a personal examination of his or 



414 THE EXECUTIVE DEPARTMENTS. 

her affairs they believed said person to be unable, under 
the visitation of insanity, to support himself or herself and 
family, or himself or herself alone, and unable to pay his 
or her board and other expenses at the hospital. (R. S., §§ 
4845, 4846.) 

11©S. He may also order the confinement in said hos- 
pital of any person charged with crime Avhom the court 
may certify to have been found insane. (E. S., § 4851.) 

11@4:. Whenever the Secretary of the Interior is sat- 
isfied, upon evidence produced by the president of the 
Columbia Institution for the Instruction of the Deaf and 
Dumb, that any deaf and dumb person of teachable age, 
properly belonging to the District of Columbia, is in indi- 
gent circumstances, it is his duty to authorize such person 
to enter the institution for instruction ; or when he may be 
so satisfied that any blind person of teachable age is indi- 
gent he may cause such person to be instructed in some 
institution for the education of the blind in Maryland, or 
some other State, at a cost not greater for each pupil than 
is paid by such State, and he may cause such expense to 
be paid out of the Treasury of the United States. (R. S., 
§§ 4864, 4869.) 

The Freedmbn's Hospital. 

By act of June 23, 1874, (Stats. 18, p. 223,) the Freed- 
men's Hospital of the Disti-ict of Columbia is placed under 
his direction, and he is required to make all estimates for 
appropriations and pass upon all accounts therefor. The 
act also makes him accountable to the Treasurer of the 
United States for all expenditures. 

Patents. 

IS®^. The Secretary of the Interior is required to sign 
all patents to inventors, which shall be issued in the name 



OFFICE OF THE SECRETARY OF THE INTERIOR. 415 

of the United States under the seal of the Patent Office, 
countersigned by the Commissioner of Patents. (K. S., § 
4883.) 

The Office of the Secretaby of the Interior. 

II ©@. This office has been organized, to some extent, 
after the manner of the office of the Secretary of the Treas- 
ury. It comprises the following-named divisions : 

1. Appointment. 

2. Disbursements. 

3. Indian Affairs. 

4. Lands and Railroads. 

5. Pensions and Miscellaneous. 

6. Public Documents. 

7. Returns Office. 

11^1'. There is also a division in charge of the Assistant 
Attorney-General. 

This officer is connected with the Department of Justice, 
but is assigned by the Attorney-Greneral to the Department 
of the Interior as the Law Officer or Solicitor of that depart- 
ment. 

His duties, as designated by the head of that department, 
embrace the consideration of all cases coming up on appeal 
to the Secretary of the Interior from the decisions of the 
Commissioner of the General Land Office ; also the con- 
sideration of questions of law submitted by the Commis- 
sioners of the General Land Office, Pensions, Indian 
Affairs, and Education; also of questions affecting the 
supervisory control of the Secretary of the Interior over 
the Commissioner of Patents. 

It is made the duty of the Assistant Attorney-General 
before named also to investigate charges preferred against 
officials under the control of the Department of the Inte- 
rior, and to consider all questions of law submitted to him 



416 THE EXECUTIVE DEPARTMENTS. 

in relation to the discharge by the Secretary of the Interior 
of his official duties. 

11^8. The divisions into which the office of the Secre- 
tary of the Interior has been organized are not provided 
for by law, but are founded upon a wise arrangement for 
the more systematic transaction of business. The heads 
of the several divisions are designated by the Secretary 
from clerks of the fourth class, their compensation being 
increased by authority of law, which provides that the Sec- 
retary may in his discretion pay two hundred dollars addi- 
tional per annum to eight clerks of that class. 

I. The Appointment Division. 

ll@ll. This division has charge of all matters connected 
with the appointment, removal, resignation, and charges of 
official misconduct of officers, clerks, and employees of the 
Interior Department, whether employed in Washington or 
elsewhere. It has charge also of all applications for office, 
which are registered and placed on file, ready for reference 
when required ; also of all records of appointments, Sec, 
and of all correspondence relating to these subjects. It 
has also charge of the business and correspondence per- 
taining to leaves of absence of officers and employees, and 
of the official bonds required by law to be executed by 
appomtees to office in this department. 

II. The Division op Disbursements. 

SI 7®. This division is under charge of the Disbursing 
Clerk of the department. He is required to give a bond 
to secure faithful accountability for all moneys placed in 
his hands. The duty devolves upon him of disbursing 
for the following objects of appropriation. In this he is 
assisted by the clerks forming the division : For salaries of 
the Secretary, officers and employees, and for the contin- 



OFFICE OF THE SECRETARY OF THE INTERIOR. 417 

gent expenses of the department ; for annual repairs of the 
United States Capitol and the improvement of the Capitol 
grounds ; for lighting the Capitol and grounds ; and for 
the expenses of the Freedmen's Hospital and the Smith- 
sonian Institution. 

If?^!. Besides the disbursement of the appropriations 
made for this department, this division prepares for the 
signature of the Secretary of the Interior all requisitions 
upon the Secretary of the Treasury for moneys to pay army 
and navy pensions ; to support and maintain the various 
tribes of Indians in the United States ; to pay Indian agents, 
surveyors-general, registers and receivers of the public 
lands and the contingent expenses of their offices ; and to 
pay for the surveying of the public lands. It also prepares 
the requisitions on account of the Grovernment Hospital for 
the Insane, of the Columbia Hospital for Women, Children's 
Hospital, Soldiers and Sailors' National Orphans' Home, 
and the Columbia Institution for the Deaf and Dumb, all 
beneficiaries of the United States located in Washington. 

1.1.7^. This division also prepares the estimates of ap- 
propriations required to be made by Congress annually for 
the several bureaus of the department, for the payment of 
army and navy pensions, and for the purchase of Indian 
supplies. • 

III. The Division of Indian Affairs. 

UfS. This division is charged with the examination of 
applications made by Indian agents for permission to pur- 
chase supplies for Indians, the examination of contracts 
entered into for supplies, transportation, &c., and the ex- 
amination of deeds made to the Indians for lands. It also 
examines into claims made on account of depredations 
committed by the Indians. It attends to the appointment 
of Indian commissions and boards of appraisement. 
27 



418 THE EXECUTIVE DEPARTMENTS. 

11741. In this division, also, an administrative examina- 
tion is made of accounts of Indian agents and others for 
supplies furnished the Indians, These accounts are first 
received by the Board of Indian Commissioners and sub- 
mitted to the executive committee thereof for examination, 
revisal, and approval. They are then fonvarded by the 
board, with a statement of the reasons for approval or dis- 
approval, to the Secretary of the Interior. The action of 
the latter, as regards his approval or disapproval of the 
action of the Board of Commissioners, is founded upon the 
examination made in this division of his office. These 
accounts are then referred to the Second Auditor of the 
Treasury for adjustment, and are finally examined in the 
office of the Second Comptroller. 

lt.75. This division is also charged with the examination 
of the accounts of Indian trust funds, and of the interest 
on investments of the proceeds of lands ceded by the In- 
dians under treaty stipulations. 

11*^0. It has charge of all correspondence relating to 
Indian affairs, excepting that relating to charges against 
officers in the Indian service. 

IV. The Division of Lands and Kailboads. 

11 TT. This division'has charge of all correspondence 
of the Secretary's office relating to public lands and land- 
grant railroads. It keeps the docket of cases appealed to 
the Secretary of the Interior from the decisions of the 
G-eneral Land Office, and the record of the Secretary's 
decisions therein. It prepares for approval lists of swamp, 
railroad, internal improvement, and other selections of 
lands, and attends to matters connected with the adminis- 
trative or supervisory powers of the Secretary regarding 
revolutionary bounty land scrip, &c. 



OFFICE OF THE SECKETAKY OF THE INTERIOR. 419 

V. The Division of Pensions and Miscellaneous. 

IITS. This division is charged with matters pertaining 
to duties devolving upon the Secretary of the Interior 
regarding pensions and bounty lands, patents, and the cen- 
sus ; also those concerning the Grovernment Hospital for 
the Insane, Freedmen's Hospital, Columbia Hospital for 
Women; the Columbia Institution for the Deaf and Dumb, 
the National Soldiers and Sailors' Orphans' Home, and the 
new jail, all in the District of Columbia. 

VI. The Division of Public Documents. 

117®. This division has charge of the care and dis- 
tribution of all public documents issued by the Grovern- 
ment, the custody and distribution of which devolve by 
statute (R. S., §§ 497-511) upon the Secretary of the Inte- 
rior. These documents include all excepting those pub- 
lished for the especial use of Congress or of any of the 
executive departments. 

The division is under the charge of an officer provided 
for by law and designated Superintendent of Public Docu- 
ments. 

118#. In addition to the custody of these documents, 
this division has the management of the library of the 
department. It has charge of the compilation and publi- 
cation of the United States Biennial Register, or "Blue 
Book," containing the names of all officers of the United 
States, &c. It has the charge of the issuing of requisitions 
for the printing and binding of the Interior Department. 

VII. The Eetubns Office. 

1181. The statutes require the Secretary of the Interior 
to provide a proper apartment, to be called the Returns 
Office, in which are to be filed the returns of contracts 



420 THE EXECUTIVE DEPARTMENTS. 

made by the Secretary of War, the Secretary of the Navy, 
and the Secretary of the Interior. 

118^0 These returns are filed, as required by law, so 
as to be of easy access ; they are arranged in classes 
according to the officer by whom they are made, and num- 
bered in the order in which they are made. An index book 
is also kept in this division, containing the names of the 
contracting parties, with the number of each contract oppo- 
site the names respectively. This index book and the 
returns are by law subject to the inspection of any j)erson 
desiring the privilege. 

iS8^. The clerk in charge furnishes copies of the re- 
turns to any person paying therefor at the rate of five cents 
for every one hundred words, and causes such copies to be 
attested in the proper form. 

The Board of Indian Commissioners. 

1184:. This board, although not a bureau or oi'ganiza- 
tion of the Interior Department, is nevertheless so inti- 
mately connected with the same, through its relations with 
the Indian service, as to demand some m.ention in this 
place. It was created by act of Congress of April 10, 1869, 
to consist of ten persons, to be appointed by the President 
from men eminent for intelligence and philanthropy. They 
serve without compensation. 

118^. The board is authorized to supervise all expend- 
itures of money appropriated for the benefit of the Indians, 
and, in connection with the Commissioner of Indian Affairs, 
to inspect all goods purchased for the Indians. (R. S., § 
2041.) 

118@. Any member of the board is empowered to in- 
vestigate all contracts, expenditures, and accounts in con* 
nection with the Indian service, and is allowed free access 
to all books and papers relating thereto in any Government 
office. (R. S., § 2042.) 



THE BOARD OF INDIAN COMMISSIONERS. 421 

118 y. Payments are prohibited by any officer of the 
United States to contractors for supplies, transportation, 
buildings, or machinery, on the receipts or certificates of 
the Indian agents or superintendents, beyond fifty per cent. 
of the amount due, until the accounts and vouchers shall 
have been submitted to the executive committee of the 
Board of Indian Commissioners for examination and ap- 
proval. These accounts and vouchers, after passing the 
scrutiny of the board, are required by law to be forwarded 
to the Secretary of the Interior for his final determination. 
(E. S., § 2107.) 



422 THE EXECUTIVE DEPARTMENTS. 



CHAPTER XXV. 

THE GENERAL LAND OFFICE. 

1188. The Greneral Land Office was established as a 
bureau of the Treasury Department by the act of April 25, 
1812. (2 Stats, at Large, p. 717.) On the creation of the 
Department of the Interior, in the year 1849, it was trans- 
ferred to the -latter, of which department it is now a most 
important bureau. It has charge, under the general super- 
vision of the Secretary of the Interior, of the care, preserva? 
tion, sale, and disposition of our vast public domain. It is 
through this office, under the immediate agency of survey- 
ors-general and their subordinates, that all surveys of the 
public lands are made, and, under the like agency of reg- 
isters and receivers, that those lands are entered, sold, and 
located. Through the latter agency the proceeds of the 
sales are collected and paid into the Treasury. It is in this 
office, subject to appeal to the Secretary of the Interior, 
that the innumerable questions arising under the home- 
stead, pre-emption, and bounty land laws are considered 
and determined. 

Surveys. 

118©. The public lands are required to be surveyed, 
and for this purpose the statutes provide for the appoint- 
ment of surveyors-general for Louisiana, Florida, Minne- 
sota, Kansas, California, Nevada, Oregon, Nebraska, Iowa, 
Colorado, and the Territories of New Mexico, Idaho, Wash- 
ington, Montana, Wyoming, and Arizona. Each of these 
surveyors-general is requu-ed to engage a sufficient number 
of skillful surveyors as his deputies. 



THE GENERAL LAND OFFICE. 423 

1190. All the public lands are required, where practi- 
cable, to be divided by north and south lines, run accord- 
ing to the true meridian, also by others crossing them at 
right angles, and to be formed into townships of six miles 
square. These townships are required to be subdivided 
into thirty-six sections, each section to contain, as near as 
may be, six hundred and forty acres, or one mile square of 
land. Any number of contiguous townships north or south 
of each other constitute a range. The townships bear num- 
bers, in respect of the base line, either north or south of it ; 
and the tiers of townships or ranges bear numbers, in respect 
of the meridian line, accoi*ding to their relative position to 
it, either on the east or west. The sections are numbered 
consecutively, beginning with number one, the northeast 
section, and proceeding then west to and including number 
six ; thence alternatifig east and west with progressive num- 
bers until the thirty-six are completed. Further subdivis- 
ions of these sections into tracts of one hundred and sixty 
acres are designated quarter sections, viz., northeast, north- 
west, southeast, and southwest quarters. 

1191. In Nevada, Oregon, and California, when deemed 
advisable, a departure may be made from this rectangular 
form of surveys. 

119S. The statutes designate by boundaries ninety-three 
land districts, and fix the location therein of the respective 
land offices ; but this designation may be varied, but not 
increased, by the President and the Secretary of the Inte- 
rior as the public interests may seem to require. 

Pre-emptions. 

lt9S. Every person being a head of a family, or widow, 
or single person over the age of twenty-one years and a cit- 
izen of the United States, or having filed a declaration of 
intention under the naturalization laws, who has made a 



424 THE EXECUTIVE DEPARTMENTS. 

settlement in person on the public lands subject to pre- 
emption, and who inhabits and has improved the same, and 
who has erected a dwelling thereon, is authorized to enter 
with the register of the land office for the district in which 
such land lies, by legal subdivisions, any number of acres 
not exceeding one hundred and sixty, or a quarter section 
of land, to include the residence of sut;h claimant, upon 
paying to the United States the minimum price of such 
land, viz., one dollar and twenty-five cents per acre. (R. 
S., §§ 2259, 2357.) 

119 J:. Before any such person is entitled to the benefit 
of this provision, he is required to make proof before the 
receiver or the register of the particular land district that 
he has not before had the benefit of any pre-emption ; that 
he is not the owner of three hundi-ed and twenty acres of 
land in any State or Territory ; that he has not settled upon 
the land for speculation, but in good faith for his own use ; 
that he has not made any agreement, directly or indirectly, 
through which the title may inure, in whole or in part, to 
the benefit of any person except himself. (R. S., § 2262.) 

119^. He is required, moreover, within thirty days after 
his settlement, to file with the register a written statement 
describing the land and declaring his intention to claim the 
same under the pre-emption laws, and, within twelve months 
after such settlement, to make the required proof and pay- 
ment ; otherwise the land will be subject to the entry of 
any other purchaser. (R. S., § 2264.) 

Homesteads. 

11911. Every person the head of a family, or who has 
arrived at the age of twenty-one years and is a citizen of 
the United States, or who has filed his declaration of inten- 
tion under the naturalization laws, and any soldier, officer, 
or seaman who served in the United States army, navy, or 



HOMESTEADS. 425 

marine corps in the war of the rebellion of 1861 for ninety 
days and was honorably discharged, or, in case of his death, 
the widow or orphan children of the same, may enter one 
quarter section or a less quantity of unappropriated public 
lands upon which a pre-emption claim has been filed by such 
person or persons, (excepting mineral lands,) which at the 
time of application may be subject to pre-emption at one 
dollar and twenty-five cents per acre ; or eighty acres or less 
of such unappropriated lands subject to pre-emption at two 
dollars and fifty cents per acre, to be located in a body, in 
conformity with the legal subdivisions of the public lands, 
and after the same have been surveyed. And any person 
owning and residing on land may, under this provision, 
enter other land lying contiguous which shall not, with the 
land so already owned and occupied, exceed one hundred 
and sixty acres. (R. S., §§ 2289, 2304.) 

11@7'. In order to obtain the benefit of this provision, 
the person must make the necessary proof, showing that he 
comes within the law, that the application is made for his 
exclusive use and benefit, and that his entry is made for 
the purpose of actual settlement and cultivation. He must 
also pay a fee of five or ten dollars to the receiver or reg- 
ister, as the quantity of the land is eighty acres or more. 
(R. S., § 2290.) 

111^8. On the expiration of five years from the date of 
entry, and within two years afterwards, the person making 
such entry or his representatives will be entitled to a pat- 
ent. He may, however, at any time before the expiration 
of the five years pay the minimum price of the land, and 
obtain a patent upon making proof of settlement and cul- 
tivation as provided by law with respect to pre-emption 
rights. In the former case, to obtain the patent he must 
prove by two credible witness that he has resided upon or 
cultivated the land for the term of five years immediately 



426 THE EXECUTIVE DEPARTMENTS. 

succeeding the filing of the affidavit for entry, and must 
make affidavit that no part of the land has been alienated, 
except for church, cemetery, or school purposes, or for 
right of way of a railroad. (R. S., § 2291.) 

This condition as to five years' settlement is modified to 
require a shorter period from the date of entry in case of 
soldiers, officers, and seamen who served in the United 
States army, navy, or marine corps during the war of the 
rebellion of 1861 and were honorably discharged. 

Timber Culture Entry. 

IIU^. Any person the head of a family, or who has 
arrived at the age of twenty-one years and is a citizen of 
the United States, or who shall have made his declaration 
under the naturalization laws, who shall plant, protect, and 
keep in a healthy growing condition for eight years forty 
acres of timber, the trees not to be more than twelve feet 
apart each way, on any quarter section of the public lands, 
or twenty acres on any legal subdivision of eighty acres, or 
ten acres on any legal subdivision of forty acres, or one- 
fourth part of any fractional subdivision of land less than 
forty acres, will be entitled to a patent for the whole of 
said quarter section, or of such legal subdivision of eighty 
or forty acres, or fractional subdivision of less than forty 
acres, at the expiration of the said eight years, on making 
proof of such fact by not less than two credible witnesses. 
No person is, however, allowed to make more than one 
entry, unless fractional subdivisions of less than forty acres 
are entered, which, in the aggregate, shall not exceed one 
quarter section. 

1^D€>, To obtain the benefits of this provision, it is 
required that on application to the register of the proper 
district the applicant shall make affidavit before that offi- 
cer, the receiver, or some officer authorized to administer 



TIMBER CULTURE AND BOUNTY LANDS. 427 

oaths in the district having a seal of office, that the entry 
is made for the cultivation of timber, and shall pay ten 
dollars, whereupon he shall be permitted to make entry of 
the quantity of land specified. He is required, if the entry 
is of a quarter section, to break ten acres the first year, ten 
acres the second year, and twenty acres the third year ; also 
to plant ten acres the second year, ten the third year, and 
twenty the fourth year. If the entry is of eighty acres, he 
is required to break and plant at said times one-half the 
quantity. If the entry is of forty acres, he is required to 
break and plant one-quarter of the quantity at said times ; 
and proportionately for an entry of a smaller subdivision. 

Bounty Lands. 

1S®1. The system of bounty lands, as one of reward 
held out to those who have performed military service for 
the United States, is much complicated by the numerous 
enactments of Congress on the subject. By act of March 
3, 1855, the provisions of which, in connection with those 
of some of the previous acts, were re-enacted in the Revised 
Statutes, the bounty of the Grovernment was extended in 
favor of all commissioned and non-commissioned officers, 
musicians, and privates, whether regulars, volunteers, ran- 
gers, or militia, who performed military service not less 
than fourteen days in the war with Great Britain of 1812, 
and in any Indian or other war in which the United States 
has been engaged since the year 1790 and prior to the 3d of 
March, 1855, or, if deceased, in favor of the widow or minor 
children of such person. It was also extended to the same 
class of soldiers who served in certain named battles during 
that period without regard to the length of service. 

IS®^. It is provided that each of the beneficiaries so 
entitled shall receive a warrant for one hundred and sixty 
acres of land. These warrants are issued by the Commis- 
sioner of Pensions. 



428 THE EXECUTIVE DEPARTMENTS. 

Upon the return of these warrants to the Greneral Land 
Office with evidence of location legally made, a patent 
may issue for the lands so located. 

Analogous to these lands is a class known as Virginia 
military bounty lands, based on warrants issued by Vir- 
ginia in recognition of the services of her soldiers in the 
Continental Line during the Revolutionary War and re- 
maining vmsatisfied, the obligation for which was assumed 
by the Greneral Grovernment by act of August 31, 1852, as 
amended by act of June 22, 1860 ; provided that liability 
was allowed by the State authorities prior to March 1, 
1852. The law authorizes the issue of land scrip at $1.25 
per acre, by the Secretary of the Interior, on the surrender 
of the warrant, such scrip to be received in payment of 
public lands subject to private entry. 

jyiiNERAii Lands. 

1S03. All lands of the public domain valuable on 
account of their mineral deposits are reserved by law from 
pre-emption, homestead, bounty location, and from ordi- 
nary disposal by sale or otherwise, and are subject to spe- 
cial provision of the statutes. They are free and open to 
exploration, occupation, and purchase by citizens of the 
United States, and by persons who have declared their in- 
tention imder the naturalization laws, according to the local 
customs or rules of miners in the several mining districts, 
so far as the same are applicable and not inconsistent with 
the laws of the United States. To obtain a patent for such 
lands on any claim of location, the applicant must file in 
the proper land office his application under oath, showing 
a compliance with the law, and file a plat and field-notes 
of the claim, made under direction of the United States 
Surveyor-Greneral, showing accurately the boundaries, which 
must be distinctly marked by monuments on the ground. 



MINERAL AND DESERT LANDS. 429 

He must post a copy of such plat, together with a notice 
of his application for a patent, in a conspicuous place on 
the land, previous to the filing of his application, which 
fact he shall prove by at least two persons, and he must 
file a copy of the notice in the proper district land office. 
It is then required that the register of the land office shall 
publish a notice of such application, for a period of sixty 
days, in a newspaper to be designated by him as published 
nearest to the claim ; also that he shall post such notice in 
his office for the same period. The claimant is requhed, at 
the time of filing his application, or at any time within the 
sixty days qf publication, to file with the register a certifi- 
cate of the Surveyor-G-eneral that five hundred dollars' 
worth of labor has been expended or of improvements have 
been made on the claim by himself or grantors, and that 
the plat is correct, with such further description as will 
fully identify the clq,im, and furnish an accurate descrip- 
tion, to be incorporated in the patent. He is required also, 
at the expiration of the sixty days of publication, to file 
his affidavit, showing that the plat and notice have been 
posted in a conspicuous place on the claim during such 
period. If no adverse claim shall have been filed with the 
register and receiver of the proper office at the expiration 
of the sixty days of publication, it is to be assumed that 
the applicant is entitled to a patent, upon payment to the 
proper officer of five dollars per acre. 

Desert Lands. 

I^l>4, Special provision is made by the recent act of 
Congress of March 3, 1877, for the sale and acquisition of 
lands in certain States and Territories described as desert 
lands. The benefit of this is extended to citizens, or any 
persons of lawful age entitled to become citizens who have 
filed then- declarations to become citizens. Upon the pay- 



430 THE EXECUTIVE DEPARTMENTS, 

ment of twenty-five cents per acre and the filing of a dec- 
laration, under oath, with the register and receiver of the 
proper land district, that the applicant intends to reclaim 
the described tract of desert land, not exceeding one sec- 
tion, in the manner and under the limitations as provided 
in the act, and upon the production of satisfactory proof, 
within three years thereafter, to those officers, of the recla- 
mation of the land, and on the additional payment of one 
dollar per acre, a patent for the same may be issued. 

This act has application only to the States of California, 
Oregon, and Nevada, and to the Territories of Washington, 
Idaho, Montana, Utah, Wyoming, Arizona, NewMexico, and 
Dakota. The determination as to what constitutes desert 
land is subject to the decision of the Commissioner of the 
General Land Office. The act, however, declares that all 
lands, exclusive of timber and mineral lands, which will 
not without irrigation produce some agricultural crop, shall 
be deemed desert lands. The fact is to be proved by the 
oaths of two or more credible witnesses, Avhose affidavits 
are to be filed in the land office of the land district in which 
the tract of land is situated. 

Eeserved Town Sites on the Public Lands. 

ISOS. The statutes authorize the reservation of town 
sites on the public lands, on the shores of harbors, and at 
the junction of rivers, important portages, or any natural or 
prospective center of population. These sites may be sur- 
veyed into urban or suburban lots, and a cash value is 
authorized to be fixed by appraisement to the same. They 
may be offered for sale at public outcry to the highest bid- 
der, and afterwards may be held subject to sale at private 
entry according to regulations ; but no sale may be made 
of a lot at less than its appraised value. 

In a case where parties have founded a city or town on 



TOWN SITES AND AGRICULTURAL-COLLEGE SCRIP, 431 

the public lands they may file a plat of the; same, which is 
not to exceed six hundred and forty acres in extent, with 
the recorder of the proper coimty, giving the name of the 
city or town, with various minutiae. Within a month after 
the filing of the plat the parties must transmit to the Gen- 
eral Land Office a verified transcript of the same, accom- 
panied by the testimony of two witnesses that such city or 
town has been established in good faith, and also file a 
similar plat with the proper register and receiver when the 
town is within a land district. At any time thereafter the 
lots may be off'ered at public sale to the highest bidder, sub- 
ject to a minimum price of ten dollars for each lot, and any 
lot not so disposed of will thereafter be liable to private 
entry at such minimum price, or at such reasonable increase 
or diminution as the Secretary of the Interior may order from 
time to time, after at least three months' notice. 

AaRICULTUKAIi-COLLEGE SCRIP. 

In addition to these classes, mention should be made of 
the agricultural-college scrip issued by authority of the act 
of July 2, 1862, to the several States, in certain cases, for 
the support of agricultural colleges. This scrip the States 
were authorized to dispose of, and the assignees to locate 
the same on any unappropriated public lands subject to 
private entry at one dollar and twenty-five cents per acre. 

1^#@, Besides the disposal of the public lands in the 
manner before mentioned, they may be offered at stated 
public sales to the highest bidder in half-quarter sections ; 
and may be sold at private sale, at the option of the pur- 
chaser, in entire sections, half and quarter sections, and 
half-quarter or quarter-quarter sections. 

ISO 7. A person making application at any of the land 
offices for the purchase at private sale of a tract of land 
must produce to the register a memorandum, in viTiting, 



432 THE EXECUTIVE DEPARTMENTS. 

describing the tract, -wliicli he shall enter by the proper 
number of the section, half section, quarter section, and so 
on, and of the township and range, subscribing his name 
thereto, which memorandum shall be preserved on file in 
the register's office. The price at which the lands are to 
be offered is one dollar and twenty-five cents per acre at 
private sale, and not less than that price at public sale. 

1^®8. In order that public lands may be exposed to 
public sale, they are required to be advertised for a period 
not less than three nor more than six months prior to the 
day of sale, unless otherwise specially ordered, and such 
sales are to be kept open for two weeks, and no longer. 

1^®!^. The foregoing exhibits the several modes in 
which title to the public lands may be acquired. The cir- 
culars, instructions, regulations, and decisions of the Gren- 
eral Land Office in exposition of the numerous statutes 
regarding the public domain would of themselves fill a 
volume. 

It is designed here merely to refer, as succinctly as pos- 
sible, to the specific duties of the Commissioner and to the 
organization of his office for business. 

1^1®. The head of the office is designated the Commis- 
sioner of the Greneral Land Office. The subordinate officers 
are — 

1. Chief Clerk. 

2. Recorder of the General Land Office. 

3. A Principal Clerk of the Public Lands. 

4. A Principal Clerk on Private Land Claims. 

5. A Principal Clerk of Survey. 

1^11. As it is not practicable for the President of the 
United States to sign the numerous patents issued, the 
statutes provide him with a Secretary to sign the same, in 
his name and for him. This Secretary performs his duties 
at the Department of the Interior and in connection with 
the Land Office. 



THE GENERAL LAND OFFICE, 433 



The Commissioner of the General Land Office. 

1^13. It is specified by law that the Commissioner of 
the Greneral Land Office shall perform, under the direction 
of the Secretary of the Interior, all executive duties apper- 
taining to the surveying and sale of the public lands of the 
United States, or in anywise respecting such lands, and 
also such duties as relate to private claims for land, and 
the issuing of patents for all grants of land under the au- 
thority of the Government. (R. S., § 453.) 

1^1^. It is his duty, when required by the President 
or either House of Congress, to make a plat of any land 
surveyed, and to give such information respecting the pub- 
lic lands and the business of his office as he shall be direct- 
ed. (R. S., § 455.) 

1^14. All returns relative to the public lands are made 
to him. He has power to audit and settle all public accounts 
relative thereto, and is required on such settlements to cer- 
tify the balances and to transmit the accounts, with the vouch- 
ers, to the Third Comptroller of the Treasury for his exam- 
ination and decision. (R. S., § 458.) He is thus made an 
auditing officer, with duties relating to accounts pertaining 
to public lands, of like character as those devolving on the 
different Auditors of the Treasury respectively with regard 
to their several subjects of accoimting. 

1S15. The Commissioner is authorized to furnish to 
applicants exemplifications of patents, or papers on file or 
of record in his office, on payment by them of fifteen cents 
per one hundred words, and two dollars for copies of town- 
ship plats or diagrams, with an additional sum of one dollar 
for the Commissioner's certificate of verification under seal 
of his office. These fees are to be paid into the Treasury. 
(R. S., § 461.) Such copies so certified, or in his absence 
by the Principal Clerk, are entitled to be received in evi- 
28 



434 THE EXECUTIVE DEPARTMENTS. 

dence equally with the originals in courts of justice. (R. 
S., §§ 891, 2469.) 

1^1^. When, as provided by law, the field-notes, maps, 
records, and other papers are turned over to State author- 
ities on the completion of the surveys in any district, the 
same authority, powers, and duties relative to the survey, 
resurvey, or subdivision of the lands, and all matters con- 
nected therewith, as were previously exercised by the Sur- 
veyor-Greneral whose district included the jjarticular State, 
vest in and devolve upon the Commissioner of the Land 
Office. And it is provided that, under his direction, any 
deputy surveyor or other agent of the United States shall 
have free access to such papers and records, for the pur- 
pose of taking extracts therefrom or making copies, without 
charge of any kind. (R. S., §§ 2219, 2220.) 

1^17. The Commissioner of the Land Office receives 
the monthly returns of receivers, of all moneys paid to their 
respective offices ; also quarterly accounts current of their 
debits and credits. (R. S., § 2245.) 

1S18. Upon his recommendation and the approval of 
the Secretary of the Interior, the President may order the 
discontinuance of any land office, and the transfer of any 
of its business and archives to any other land office within 
the same State or Territory. (R. S., § 2252.) 

1^1®. He is empowered to entertain appeals from the 
decisions of district registers and receivers in cases of con- 
tests for the right of pre-emption, and his decision is final, 
unless an appeal is taken to the Secretary of the Interior. 
(R. S., § 2273.) 

1@^®. He is empowered to establish the maximum 
charges for surveys and publication of notices to be in- 
curred by applicants for mining claims. (R. S., § 2334.) 

ISSIl. Whenever any reservation of public lands is 
brought into market, the Commissioner of the Land Office 



THE GENERAL LAND OFFICE. 435 

is required to fix the minimum price, not less than one dol- 
lar and twenty-five cents per acre, below which such lands 
may not be disposed of. (R. S., § 2364.) 

1^@S. He is empowered, when he is satisfied, from the 
proof submitted, of an error in an entry of lands by mis- 
take of numbers, and, in certain cases, where it appears 
that every reasonable precaution has been taken to avoid 
mistake, to change the entry and transfer the payment from 
the tract erroneously entered to that intended to be entered, 
if unsold, and if sold, to any other tract liable to entry. 
(R. S., § 2372.) 

a^^S. His approval of contracts for the survey of the 
public lands is necessary before they can become binding 
on the United States, except in such cases as he may other- 
wise specially order. (R. S., § 2398.) Besides the printed 
manual, relative to surveys, dated February 22, 1855, and 
the special instructions of the Surveyor-General not in con- 
flict therewith, the instructions of the Commissioner are 
required to be taken and understood as a part of every such, 
contract. (R. S., § 2399.) 

ISSJ:. It is the duty of the Commissioner to fix the 
prices per mile for public surveys, in no case exceeding 
the legal maximum ; and he is required to prepare instruc- 
tions, under which each Surveyor-G-eneral may keep an 
accurate account of the cost of surveying and platting 
private land claims, to be reported to the General Land 
Office with the map of such claim, so that the cost may be 
paid into the Treasury before the patents issue. (R. S., § 
2400.) 

■12S5. Under the instructions of the Commissioner, the 
settlers in a township may have, at their own cost, a survey 
made of such township by the Surveyor-General and a re- 
turn of such survey filed in the general and local land offices ; 
provided such township is within the range of the regular 



436 THE EXECUTIVE DEPARTMENTS. 

progress of public surveys embraced by existing standard 
lines or bases for the township and subdivisional surveys. 
(R. S., § 2401.) 

13^6. He may authorize, in his discretion, public lands 
in Oregon densely covered with forests or thick undergrowth 
to be surveyed at augmented rates, not exceeding eighteen 
dollars per mile for standard parallels, fifteen dollars for 
township, and twelve dollars for sectional lines ; and in 
California and Washington Territory, at augmented rates, 
not exceeding eighteen dollars per lineal mile for standard 
parallels, sixteen dollars for township, and fourteen dollars 
for section lines. (R. S., §§ 2404, 2405.) 

I3S7. When the. surveys in Oregon and California, or 
any portion of them, are so required to be made as to ren- 
der it expedient to make compensation by the day instead 
of by the mile, the Commissioner, under duection of the 
Secretary of the Interior, may make such fair and reason- 
able allowance as is in his judgment necessary to insure the 
accurate and faithful execution of the work. (R. S., § 2411.) 

12S8. He is empowered to prescribe regulations gov- 
erning the assignment of military bounty land warrants, 
and of valid locations of the same, so as to vest the assignee 
with all the rights of the original owner. (R. S., § 2414.) 

1SS9. It is the duty of the Commissioner, \mder regu- 
lations of the Secretary of the Interior, to cause to be 
located, free of expense, any warrant transmitted by the 
holder to the Greneral Land Office for that purpose, in such 
State or land district as the holder or warrantee may desig- 
nate, and upon good farming land as far as practicable, 
whereupon a patent will issue to the warrantee or holder. 
(R. S., § 2437.) 

1330. Subject to the final adjudication of the Commis- 
sioner, an actual settler on the public lands who has made 
an error in the location of a bounty land warrant may re- 



THE GENERAL LAND OFFICE. 437 

locate the same upon the land actually settled upon and 
improved by him, if the same be then vacant, on making 
proper proof to the satisfaction of the local land officers in 
accordance with the regulations of the Commissioner. (K. 
S., § 2446.) 

1^31. He is authorized to decide, upon principles of 
equity and justice as recognized in courts of equity, and in 
accordance with regulations to be settled, consistently with 
such principles, by the Secretary of the Interior, the Attor- 
ney-Greneral, and the Commissioner conjointly, all cases of 
suspended entries of public lands and of suspended pre- 
emption land claims, and to adjudge in what cases patents 
shall issue upon the same. (R. S., § 2450 ; act February 27, 
1877.) 

l^SS. He is required to report to Congress, at the first 
session after any such adjudications have been made, a list 
of the same, under the classes prescribed by law, with a 
statement of the principles upon which each class was de- 
termined ; also to arrange his decisions into two classes, — 
the first class to embrace all such cases of equity as may be 
finally confirmed by the board, constituted of the Attorney- 
Gi-eneral and the Secretary of the Interior, as provided in 
section 2451 of the Revised Statutes ; and the second class 
to embrace all such cases as the board reject and decide to 
be invalid. (R. S., §§ 2452, 2453.) 

l^gg. He is empowered to order into market, after 
due notice and without the formality of a proclamation of 
the President, all lands of the second class, though before 
unproclaimed and unofFered, and such other isolated and 
disconnected tracts or parcels of unoffered lands which in 
his judgment it would be proper to expose to sale in like 
manner. (R. S., § 2455.) 

1^34. Where patents have been already issued on en- 
tries which are confirmed by the board of adjudication 
before referred to, the Commissioner of the Land Office, 



438 THE EXECUTIVE DEPAETMENTS. 

upon the cancelling of the outstanding patent, is authorized 
to issue a new patent on such confirmation to the person 
who made the entry, his heirs or assigns. (R. S., § 2456.) 

1330. Upon proof by the authorized agent of the State, 
before the Commissioner of the Land Office, that any of the 
lands purchased by any person from the United States prior 
to March 2, 1855, were swamp lands within the meaning of 
the act entitled " An act to enable the State of Arkansas 
and other States to reclaim the swamp lands within their 
limits," approved September 28, 1850, it is provided that 
the purchase-money shall be paid over to the State wherein 
said land is situated, and that when the lands have been 
located by warrant or scrip the said State shall be author- 
ized to locate a like quantity of any of the public lands 
subject to entry at one dollar and twenty-five cents per 
acre or less, the proper patents to be issued therefor, and 
the decision of the Commissioner to be first approved by 
the Secretary of the Interior. (R. S., § 2482.) 

193@. He is required to prepare and issue regulations 
necessary and proper for the purpose of carrying into 
effect the act of March 13, 1877, entitled "An act to en- 
courage the growth of timber on western prairies." (Act 
March 13, 1877, § 6.) 

133'^. He is also authorized, under direction of the 
Secretary of the Interior, to enforce by appropriate regu- 
lations every part of the provisions of the statutes relating 
to the public lands not otherwise provided for. (R. S., § 
2478.) 

1338. The Commissioner is assisted in his duties by 
the following divisions, constituting, with then* chiefs, the 
organization of his office, viz.: 

I. The Chief Clerk's DrvisiON. 

This division is presided over by the Chief Clerk of the 
office, who, in the absence of the Commissioner or in case 



THE GENERAL LAND OFFICE. 439 

of a vacancy in the office for a specified time, is Acting 
Commissioner. His actual duty by law is to supervise the 
general duties of the other clerks of the. office. In the 
organization of the office made by its head, a division is 
placed under his immediate charge, designated as above, 
which is engaged in general correspondence, copying, and 
in the transaction of general routine business. 

II. The Recorder's Division. 

1SS®« This division has placed at its head the Re- 
corder of the General Land Office, an officer provided for 
by law. His duties, as defined by statute, are to certify 
and affix the seal of the office to all patents for public 
lands, and to attend to the correct engrossing, recording, 
and transmission of such patents, to prepare alphabetical 
indexes of the names of patentees and of persons entitled 
to patents, and to prepare such copies and exemplifications 
of matters on file or of record in the office as the Com- 
missioner may from time to time direct. In addition to 
this, it is his duty to countersign all patents for lands 
issued from the office. It is made his duty, in the organi- 
zation of the office, to keep files of all original papers 
forming the basis of patents issued ; also of all patents 
undelivered or uncalled for. In this division all patents 
are recorded in large volumes, and the muniments of title 
on which these patents are founded are systematically filed 
and arranged by States, land districts, and numbers. 

III. The Public Land Division. 

1^4®. This division has for its head the Principal Clerk 
of Public Lands, an officer named and constituted specifi- 
cally in the law organizing the office. His duties, however, 
are left to assignment by the Commissioner. In the per- 
formance of these, he and the division under his direction 



440 THE EXECUTIVE DEPARTMENTS. 

have charge of the preliminary business connected with 
the disposal of public lands after survey, as distinguished 
from the lands covered by private land claims. In this 
division, as soon as surveys are made tract books are open, 
in which the smallest legal subdivision established by the 
surveys and the areas thereof are noted. In these books 
are noted also all private claims, reservations, pre-emptions, 
and homestead filings ; also all cash and other entries, 
selections by States, under the act of September 4, 1841, 
granting lands for internal improvements by corporations 
under Congressional grants for various educational pur- 
poses ; also all entries and locations of the various species 
of land scrip. It devolves upon this division likewise to 
examine the greater portion of these entries and loca- 
tions, Vi^ith regard to the regularity of the papers and the 
sufficiency of the proof, to see that any errors therein are 
rectified. To this end it prepares and sends out the neces- 
sary correspondence, meantime holding the cases in sus- 
pension, and where they are in proper condition for final 
action it approves the same for patenting or holds them 
for cancellation. This division also passes upon numer- 
ous contested cases, receives and submits appeals to the 
head of the department, and communicates the results to 
the proper officials and the persons concerned. In this 
division also are adjudicated, on principles of equity and 
justice, according to the provisions of sections 2450 and 
2457 of the statutes, all suspended entries of public lands. 
These adjudications are submitted to a board, consisting of 
the Secretary of the Interior and Attorney-Greneral, for con- 
firmation. It also attends to much miscellaneous business, 
such as the work necessary for the disposal of abandoned 
reservations under special acts of Congress, or for giving 
effect to acts passed for the benefit of private parties hav- 
ing rights to be adjusted in regard to public lands, or for 



THE GENERAL LAND OFFICE. 441 

restoring to market, lands withdrawn from time to time for 
various causes. 

S^JrS. Circular instructions to the district land offices, 
bringing lands into market under special or general laws, 
issue from this division. The division also prepares reports 
for the Commissioner on various subjects relating to official 
business called for by the head of the department or by 
Congress, and it performs miscellaneous duties of like 
character. It is a division of general duties and sources of 
information regarding lands. 

IV. The Division of Private Land Claims. 

1® J:S. This division is in charge of the Principal Clerk 
of Private Land Claims. The business transacted relates 
to the examination, adjudication of and final action in all 
claims based upon British, French, Spanish, and Mexican 
titles, recognized and protected by acts of Congress or by 
treaty stipulations, which in the main lie within the territory 
acquired from foreign powers. 

1^4^. In this division also all locations of lands are 
passed upon which are authorized by Congress in lieu of 
lands injured by earthquakes in the county of New Madrid, 
Missouri. 

IS4M:. This division is also charged with the adjust- 
ment of donation and mission claims in the State of Oregon 
and Territory of New Mexico, and of donation claims in 
the Territory of New Mexico. 

1@4:^. It has likewise the charge of the examination of 
allotments under treaty provisions to the Indians ; also of 
the preparation and examination of scrip issued in accord- 
ance Avith law in lieu of certain unsatisfied private claims. 

V. The Division op Public Surveys. 

i^J-@, This division is in charge of the Principal Clerk 
of Surveys. It is charged with the supervision of all work 



442 THE EXECUTIVE DEPARTMENTS. 

relating to the survey of public lands. It prepares instruc- 
tions to the Surveyors-G-eneral relative to the extension of 
surveys or the examination and correction of eiToneous 
surveys. 

1^J:7. In this division all contracts for surveys of the 
public lands are examined, passed upon, adjusted, and sub- 
mitted to the Treasury Department for payment. All re- 
turns of surveys are referred to this division for examina- 
tion as to correctness, and on approval are filed therein. 

l^^cS. It has charge also of all records and correspond- 
. ence relating to Indian, military, light-house, live-oak, and 
other reservations. 

1^4:^. To this division is also refeiTed matters per- 
taining to the establishment of boundary lines, by astro- 
nomical surveys, between States and Territories of the 
United States ; also to surveys of Indian lands, abandoned 
military reservations, &c. 

125®. The plats and field-notes of all surveys are 
retained on the files of this division, in charge of a princi- 
pal draughtsman, who supervises all work of draughting or 
copying plats of surveys, and who compiles and prepares 
the official land map of the United States. The duties 
pertaining to this section, known as the Draughting Divis- 
ion, embrace the construction of lateral limits of railroad 
withdrawals over lines of public survey ; all calculations of 
area and protraction of surveys ; copying of plats, tracings, 
and diagrams for the different divisions of the office. 

VI. The Division of Eaileoads. 

1S51. This division is charged with the adjustment of 
grants, by Congressional legislation, of lands for railroad 
purposes, for canals, wagon roads, and other internal im- 
provements ; also with matters relating to the execution 
of laws giving the right of way through the public lands. 



THE GENERAL LAND OFFICE. 443 



VII. The Pee-emption Division. 

1S5^. This division has charge of entries made under 
the pre-emption and town-site laws ; also of sales of Osage 
Indian trust and diminished reserve lands, and of claims of 
parties who purchased from Mexican grantees or assigns ; 
also of lands within grants subsequently rejected, or which 
were excluded from final survey of confirmed grants. It 
also has charge of conflicting claims between claimants of 
that character and others. 

VIII. The Military Warrant Division. 

IS^S. To this division are finally referred for exami- 
nation and proper action the papers in locations made in 
satisfaction of military bounty land warrants issued by 
authority of various acts of Congress. Similar reference 
is made as regards locations made upon agricultural-college 
scrip and the special scrip issued to the representatives of 
Porterfield by act of April 11, 1860. 

This division examines as to xhe genuineness and regu- 
larity of assignments of land warrants and scrip submitted 
for official approval. It also prepares all revolutionary 
bounty land scrip ; also all patents for lands in the Vir- 
ginia military district of Ohio. 

IX. The Swamp-land Division. 

1^04. This division has charge of the correspondence, 
records, and other matters pertaining to the adjustment of 
the grants of swamp and overflowed lands to the several 
States within their respective limits, and, in connection 
with the following-named division, of matters pertaining 
to the execution of the act of March 2, 1855, granting 
indemnity to the States for swamp lands disposed of by 
the United States after the passage of the swamp-land 
grant act. 



444 THE EXECUTIVE DEPARTMENTS. 



X. The Division of Accounts. 

ISS^. To this division are first referred all returns 
made by registers and receivers of the business of the dis- 
trict land offices. The various dispositions of the public 
lands are here classified, and the quarterly accounts of the 
receivers of the land office are examined and adjusted. 

lSI»©o Accounts are also here adjusted and kept of the 
five per cent, fund accruing to the States upon the sales of 
the public lands within their respective limits ; also of the 
receipt and expenditures of moneys collected from depre- 
dators upon the public timber ; and of the sale of Osage 
and other Indian lands. , 

13ST. All applications for repayments of moneys re- 
ceived for lands to which title cannot be given are here 
examined, and likewise applications for changing the entry 
of lands erroneously purchased. 

1S<S8. This division audits also claims for swamp-land 
indemnity due the several States under act of March 2, 
1855. . '^ 

1^50. In this division is kept a classified statement of 
the public lands disposed of for cash, homestead settlement, 
and of all disposals of public lands. 

The accounts here adjusted may be recapitulated as fol- 
low, viz.: 

Repayment accounts for lands erroneously sold. 

Receivers' quarterly accounts. 

Accounts of receivers acting as disbursing agents. 

The five per cent, accounts of the States. 

Timber agents' accounts. 

State accounts for swamp-land indemnity. 

All these accounts receive careful scrutiny. The balances 
are stated and certified to the First Comptroller of the 
Treasury for final revision. 



THE GENERAL LAND OFFICE. 445 

XI. The Division of Mineral Claims. 

1^@0. The work of this division relates to mineral 
lands. It has in charge the examination and final disposi- 
tion of applications for patents for mining claims and coal 
lands, and the adjudication of contests growing out of such 
applications. 

It has charge also of contests between agricultural and 
mineral claimants. 



446 THE EXECUTIVE DEPARTMENTS. 



CHAPTEK XXVI. 

THE COMMISSIONER OF INDIAN AFFAIRS. 

l^^l. Upon the Commissioner of Indian Affairs, under 
the direction of the Secretary of the Interior and agreeably 
to such regulations as the President may prescribe, devolves 
the management of all Indian affairs and of all matters aris- 
ing out of Indian relations. (R. S., § 463.) 

1S®S. He is required to make an administrative exami- 
nation of all accounts and vouchers for claims and disbiurse- 
ments connected with Indian affairs which may be trans- 
mitted to him for that purpose, and to transmit the same 
to the proper accounting officer of the Treasury Depart- 
ment for settlement. 

13©S. He is required to report annually to Congress a 
tabular statement, which shall exhibit distinctly the separate 
objects of expenditure under his supervision, the amount 
disbursed for each object, the articles and the quantity of 
each, the name of each person to whom any part was paid, 
and the sum paid to him, so far as these expenditures relate 
to the disbursement of moneys appropriated for incidental, 
contingent, and miscellaneous expenses of the Indian serv- 
ice for the fiscal year next preceding each report. He is 
reqiiired to embody in that statement the reports of all 
agents or commissioners issuing food, clothing, or supplies 
of any kind to Indians, and to state the number of Indians 
present and actually receiving the same. (R. S., §§ 468, 
469.) 

He is required also to report a detailed and tabular 
statement of all proposals for Indian supplies and services. 



INDIAN AFFAIRS. 447 

also of all contracts awarded. (Act August 15, 1876, Stats. 
19, p. 177.) 

IS®^. All merchandise required at the making of any 
Indian treaty may be purchased by the Commissioner of 
Indian Affairs through such person as he may appoint. 
(K. S., §2083.) 

1^©^. The Commissioner, together with the Secretary 
of the Interior, is authorized, on a sworn statement filed 
with the former, to determine whether an agent or attorney 
seeking pay for services under a contract or agreement 
with a tribe of Indians, or with individual Indians, has 
complied with or fulfilled that contract or agreement. (R. 
S., § 2103.) 

l*l@©. The consent of the Commissioner, as well as of 
the Secretary of the Interior, is required to be indorsed on 
an assignment of any contract made with the Indians under 
section 2103 of the Revised Statutes, in order to render 
such assignment valid. (R. S., § 2106.) 

1QI5T. It is within the province of the Commissioner 
of Indian Affairs to approve or disapprove the granting or 
revocation of a license given by a superintendent of Indian 
affairs, Indian agent, or sub-agent to any person to trade 
with the Indians. (R. S., § 2131.) 

1S^8. He is authorized and required, with the ap- 
proval of the Secretary of the Interior, to remove from 
any tribal reservation any person who may be therein 
without authority of law, or whose presence may be detri- 
mental in his judgment to the peace and welfare of the 
Indians ; and he may employ for the purpose such force as 
may be necessary to enable the agent to effect the removal of 
such person. (R. S., § 2149.) And he is required to report 
to Congress at each session any case of hostilities, by any 
tribe with which the United States has treaty stipulations, 
occurring since his next preceding report. (R. S., § 2100.) 

126®. The Commissioner of Indian Affairs exercises 



448 THE EXECUTIVE DEPARTMENTS. 

by authority of law a supervision of contracts made by 
private parties with Indian tribes or individual Indians, 
and of the assignment of the same, in order to secure the 
Indians against fraud, injustice, and exorbitant demands. 
(R. S., §§ 2103, 2105, 2106 ; act April 29, 1874, Stat. 18, p. 35.) 

l^T©. He has the sole power by law to appoint traders 
to the Indian tribes, and is authorized to make such rules as 
he may deem just and proper, specifying the kind and quan- 
tity of goods to be sold the Indians and the prices at which 
the same may be purchased by them. (Act August 15, 
1876, Stats. 19, p. 200.) 

He is required to advertise for all supplies, except that 
the purchase of supplies for a period of sixty days may 
be made in open market,. also in case of exigency, to an 
amount not exceeding two thousand dollars at one time. 
(Act August 15, 1876, Stats. 19, p. 200.) 

The Office op Indian Affairs. 

1^-171. This office originated in the act of July 9, 1832, 
which provided for a Commissioner, to be under the con- 
trol of the Secretary of War. Subsequently that officer was 
transferred to the Department of the Interior by the act of 
1849 creating that department. 

Subordinate to the head of the office is the Chief Clerk, 
who has general supervision of the business, and next to 
him are the several clerks of the different classes, as pro- 
vided for annually in the appropriation acts of Congress. 

ISfS. As now organized the Indian Office consists of 
the following-named divisions, in charge of clerks desig- 
nated as chiefs, viz.: 

1. Finance. 

2. Accounts. 
3; Land. 

4. Civilization and Education. 

5. Records and Files. 



THE OFFICE OF INDIAN AFFAIRS. 449 

t 
I. The Finance Division. 

1373. This division, as its name implies, has charge of 
the financial affairs of the Indian service. It considers all 
questions relating to contracts for supplies and annuity 
goods to be furnished the Indians, and for the transporta- ' 
tion of the same. It remits funds to the disbursing officers 
of the Indian service, settles all special claims for supplies, 
makes payment for the same, and carries on all the corre- 
spondence of the office relating to goods, supplies, &c. All 
contracts, after execution according to the forms of law, 
are forwarded to the Board of Indian Commissioners for 
their approval ; then to the Secretary of the Interior, and 
on his approval to the office of the Second Comptroller to 
be filed. All accounts of contractors and claims for sup- 
plies, &c., after settlement in this division are likewise for- 
warded to that' board, after receiving the approval of the 
head of the office, and thence to the Secretary of the Inte- 
rior, and on his approval to the Second Auditor for adjust- 
ment. After revision by the Second Comptroller, who cer- 
tifies the balance due, a requisition goes from this division 
to the Secretary of the Interior, and one from the latter 
to the Secretary of the Treasury, for the payment of the 
amount. 

II. The Division of Accounts. 

l!@T4:. This division has charge of all cash and prop- 
erty accounts of Indian agents and other disbursing officers 
of the Indian service. It makes an administrative exami- 
nation of the same preparatory to their final adjustment by 
the Second Auditor and Second Comptroller of the Treas- 
ury. It determines all questions relative to the quantity 
and distribution of supplies, and has supervision of all . 
employees at the various Indian agencies. The same 
course is taken by these accounts as by those referred to 



450 THE EXECUTIVE DEPARTMENTS. 

in the preceding section, except that instead of the issuing 
of the requisition the proper credits are entered to the 
account of the officer on the books of the division. In the 
exercise of its supervision over the employees of the Indian 
agencies, this division keeps a record of the entire force, 
notes all changes as they occur in the same, and conducts 
the correspondence of the office relative thereto. 

III. The Land Division. 

ISfS. This division has charge of all questions arising 
out of or connected with the control and disposition of 
Indian lands, the establishment or enlargement of Indian 
reservations by Executive order. It is also the law division 
of the Indian office. It considers the tenures, rights, 
claims, and controversies gi'owing out of Indian titles, and 
divers questions gi'owing out of the occupancy of land and 
the conditions imposed by acts of Congress and treaty 
stipulations ; all questions relating to the selection of res- 
ervations, changes of boundaries, increase or diminution of 
the areas thereof, discontinuance of the same, removal of 
Indians, and the consolidation of different bands or tribes. 
It is charged with the custody of duplicate plats and field- 
note records of the surveyed Indian reservations, and of 
complete tract books of all such surveyed lands ; also of 
all records, files, diagrams, treaties, documents, and papers 
of every character relating to Indian lands, and with the 
labor of furnishing exemplifications of the same to proper 
applicants for legitimate purposes. 

IV. The Civilization Division. 

1^7®. This division has charge of matters pertaining 
to the advancement of Indians in civilized pursuits ; their 
educational interests and sanitai-y condition ; all matters of 
schools on Indian reservations, the funds for the support of 



THE OFFICE OF INDIAN AFFAIRS. 451 

which are disbursed by direction of the Indian Office. It 
receives monthly reports from the numerous schools on 
these reservations, -which are registered and tabulated in a 
book kept in the division for the purpose. It prepares and 
revises contracts for carrying on many of the schools, and 
transacts business relative thereto, involving correspond- 
ence with the officers of the bureau and with agents and 
religious bodies to whom the educational and religious 
work of the respective agencies is assigned relative to the 
appointment of proper teachers, the supplies of school 
books and furniture, and to the best means of promoting 
the efficiency of the schools. 

1^1"^, This division also receives monthly reports from 
agencies where physicians are employed, and takes proper 
action. It also concerns itself with the estimates from 
various agencies of the medicines required, and prepares 
all necessary blanks and papers for the annual purchase of 
medical supplies. 

This division has charge also of matters pertaining lo 
depredations committed by the Indians ; to the appoint- 
ment of and issue of instructions to superintendents, agents, 
and inspectors ; the examination and approval of their offi- 
cial bonds ; the record of the same, and to their transmissal 
to the Second Comptroller. It keeps a record of claims for 
depredations committed by Indians against whites and by 
whites against Indians, and transacts the business relative 
to such claims. 

It has also supervision of trade with the Indians, and is 
charged with the issuing of licenses to Indian traders in 
accordance with the act of August 15, 1876, giving the 
Secretary of the Interior sole authority to issue such licenses. 
It keeps a record of such licenses and of the bonds executed 
by traders. 

It conducts the con*espondence of the office relative to 



452 THE EXECUTIVE DEPARTMENTS. 

the conduct of the Indians, their welfare and progress ; in 
regard to the interferences by white men, or to the viola- 
tions of the non-intercourse laws ; to the removal and pim- 
ishment of intruders ; the discipline of refractory Indians ; 
the establishment of new agencies ; the removal of Indians, 
and to investigations involving charges against Indian 
agents. 

V. The Division op Records and Fides. 

1278. This division has custody of the records and files 
of the office, excepting those pertaining to the Land Divis- 
ion thereof. The records consist of yearly report books ; 
yearly "letter books," in which are recorded all outgoing 
correspondence ; a register of letters received ; a record of 
claims and contracts ; a yearly abstract of letters sent. The 
files of the ofiice are appropriately arranged by names of 
agencies, superintendents, and localities, by dates ; and these 
file-marks agi'ee in every particular with the registers kept 
In this division.. 



THE COMMISSIONER OF PENSIONS. 453 



CHAPTER XXVII. 

THE COMMISSIONER OF PENSIONS. 

1^79. This officer was first provided for by act of March 
2,1833. His office was, however, but of a temporary nature, 
and was continued from time to time by various acts until 
the act of January 19, 1849, made it perpetual. By act of 
March 3, 1849, it was transferred from the War Department 
to the Department of the Interior. 

1S80. He is required to perform, under the direction of 
the Secretary of the Interior, such duties in the execution 
of the various pension and bounty land laws as may be pre- 
scribed by the President. (R. S., § 471.) 

1281. He is authorized, with the approval of the Secre- 
tary of the Interior, to appoint a person to sign his name to 
certificates or warrants for bounty lands. (R. S., § 473.) 
* 128S. Also to detail from time to time any of the clerks 
of his office to investigate suspected attempts to defraud the 
United States in or aifecting the administration of any law 
relative to pensions, and to aid in prosecuting any person 
implicated. The clerks so detailed may administer oaths 
in the course of their investigation. (R. S., §§ 474, 4744.) 

1I5S8S. Where no record evidence exists of the militai'y 
service for which a bounty land warrant is claimed, parol 
evidence may be admitted to prove the same, under such 
regulations as the Commissioner of Pensions may prescribe. 
(R. S., § 2431.) 

lS84r. He is empowered to review the evidence upon 
which a bounty land warrant was issued, and when not satis- 
fied he may require additional proof as to the time and fact 



454 THE EXECUTIVE DEPARTMENTS. 

of service, in cases where such warrant is presented as evi- 
dence of the person's right -to an increase in the quantity 
of land to make up the full quantity of one hundred and 
sixty acres to which the applicant may be entitled. He has 
the like power of review when the fact of the issue of a pen- 
sion is submitted as evidence entitling the applicant to a 
bounty land warrant. (R. S., §§ 2432, 2435.) 

198^. The certificate of an examining surgeon or of a 
board of examining surgeons, in all cases of pensions claim- 
ed for disabilities, is made by law subject to the approval 
of the Commissioner. (R. S., § 4698|.) 

128@. The Cominissioner is empowered to designate, in 
localities more than twenty-five miles distant from any place 
at which a court of record is holden, persons, duly qualified 
to administer oaths, before whom declarations of claimants 
for pensions may be made and testimony may be taken. 
And he may accept declarations of claimants residing in 
foreign countries made before a United States minister or 
consul, or before some officer of the country duly author- 
ized to administer oaths, whose official character and sig- 
nature shall be authenticated by the certificate of a United 
States minister or consul ; also declarations in claims of 
Indians made before a United States agent, and declara- 
tions in claims for pensions because of services in the war 
of 1812, made before an officer duly authorized to admin- 
ister oaths for general purposes, when the applicant, by 
reason of infirmity or old age, is unable to travel. (R. S., 
§ 4714.) 

1S87. He is empowered to suspend payment of a pen- 
sion granted by any special act of Congress, until tlie pro- 
priety of repealing the same can be considered by that 
body, when he is satisfied upon evidence that fraud was 
perpetrated in obtaining such special act. (R. S., § 4720.) 

1988. He is required, when application is made to him 



THE COMMISSIONER OF PENSIONS. 455 

by any claimant for pension, bounty land, or other allow- 
ance required to be adjusted or paid by the Pension Office, 
to /urnish such person, free of charge or expense, all such 
printed instructions and forms as may be necessary in 
establishing and obtaining his claim. On the issuing of a 
certificate of pension or of a bounty land warrant, he is 
required to notify the claimant, and also the agent or attor- 
ney iu the case, if there be one, that such certificate has 
been issued or that his allowance has been made, and to 
state in the notice tlie date and amount of such allowance. 
(R. S., § 4748.) 

1^8S. It is his duty to forward the certificate of a pen- 
sion granted in any case to the agent for paying pensions 
where such certificate is made payable, and at the same 
time to forward therewith one of the articles of agreement 
filed in the case and approved by the Commissioner, setting 
forth the fee agi'eed upon between the claimant and the 
attorney or agent. Where no agreement is on file, he is 
required to direct that a fee of ten dollars only be paid. 
(R. S., § 4768.) 

I^9@. By act of June 20, 1878, (Stats. 20, p. 243,) the 
foregoing provision is not to apply to any claim thereafter 
filed, nor to any pending case in which the claimant has 
not been represented by attorney prior to the passage of 
this act. The same act makes it unlawful for any attorney 
or other person to demand or receive for services in a pen- 
sion case a greater fee than ten dollars, and prohibits the 
filing of Any fee contract thereafter with the Commissioner 
of Pensions. 

I'^m. He is authorized to cause, as frequently as he 
may deem proper, examinations to be made by examining 
surgeons of invalid pensioners, in order to ascertain the 
degree or continuance of the disability. (E.. S., § 4772.) 

i^W^M He is authorized to organize, in his discretion, 



45b* THE EXECUTIVE DEPARTMENTS. 

boards of examining surgeons, whose members are not to 
exceed three in number, and to issue his certificate of their 
examinations, whereon they shall receive their fees as pro- 
vided by law. And he may require such examining sur- 
geons, or others employed in the Pension Office from 
time to time, to make special examinations of pensioners 
or applicants for pensions. When injustice is alleged to 
have been done by an examination so ordered, the Com- 
missioner may, at his discretion, select a board of three 
duly-appointed examining surgeons, to meet at a place 
designated by him, and to review such cases as may be 
ordered before them on appeal from any special examina- 
tion. Their decision is to be final, provided the Commis- 
sioner approves the same. (R. S., §§ 4774, 4775.) 

1^®^. He has control and direction of the duly-qualified 
surgeon which the Secretary of the Interior is authorized 
to appoint as medical referee. (R. S., § 4776.) 

1^114:. The Commissioner is empowered to appoint, at 
his discretion, civil surgeons to make the periodical exami- 
nations of invalid pensioners which are required by law, 
and to examine applicants for invalid pensions where he 
deems such an examination necessary. (R. S., § 4777.) 

If^^S, He is required to cause to be paid to such sol- 
diers as the Surgeon-Greneral of the Army may certify as 
electing to receive money computation instead of limbs or 
apparatus, the amount so certified to be due to each, in 
the same manner as pensions are paid. (R. S., § 4789.) 

The Pension Office. 

IS®©. In this office are received and adjusted all 
claims of parties entitled under various laws to pensions 
by reason of military service performed for the United 
States. It prepares and revises the lists of pensioners ; 
directs all examinations of pensioners entitled to or claim- 



THE PERSONS ENTITLED TO PENSIONS. 457 

ing invalid pensions ; exercises control and supervision 
over all surgeons appointed to make the biennial examina- 
tions required by law, as well as the special examinations 
ordered by the Commissioner ; directs the payment, through 
the numerous pension agents, of pensioners scattered in all 
parts of the country ; makes the preliminary examination 
of all accounts of such agents ; and is charged with and 
undertakes generally all the details of business required to 
give effect to the beneficent system established by a grate- 
ful nation for the dependent, afflicted, and unfortunate 
among its defenders and their representatives. 

The Persons who abe Entitled to Pensions. 

1^'B7, The persons who are entitled as beneficiaries 
under the pension laws are of the following classes : 

Invalid Pensioners. 

Persons described in the several classes hereinafter 
enumerated who have been, since March 4, 1861, disabled 
under the conditions stated, upon making the required 
proof may be placed on the list of invalid pensioners, and 
be entitled to receive the pension provided by law accord- 
ing to rank and to the nature of the disability, whether a 
total or a permanent specific, or other proportionate disa- 
bility, viz.: 

1. Any officer of the army, navy, or marine corps, or any 
enlisted man however employed in the military, naval serv- 
ice, or marine corps, disabled by reason of a wound or in- 
jury received or disease contracted in the line of duty in 
the service of the United States. ♦ 

2. Any master serving on a gun-boat, or any pilot, engi- 
neer, sailor, or other person not regularly mustered, serving 
on any gun-boat or war vessel of the United States, disabled 
by any wound or injury received, or otherwise incapacitated, 



458 THE EXECUTIVE DEPARTMENTS. 

while in the line of his duty, from procuring his subsistence 
by manual labor. 

3. Any person serving for the time being in the militia 
of a State, under orders of a United States officer, or who 
volunteered for the time being to serve with any regularly- 
organized military or naval force of the United States, or 
who otherwise volunteered and rendered service in any en- 
gagement with rebels or Indians, disabled by reason of 
woimds or injuries received in the line of duty ; provided 
that the claim shall be prosecuted to a successful issue prior 
to July 4, 1874. 

4. Any acting assistant or contract surgeon disabled by 
any wound or .injury received or disease contracted in the 
line of duty, while actually performing the duties of assist- 
ant or acting assistant surgeon with a military force in the 
field, in transitu, or in hospital. 

5. Any provost or deputy provost marshal or enrolling 
officer disabled by reason of any wound or injury so received 
from procuring a subsistence by manual labor. (R. S., § 
4693.) 

6. Officers and privates of the Missouri State militia and 
of the provisional State militia disabled by reason of injury 
received or disease contracted in the line of duty, while 
such militia was co-operating with United States forces, the 
pension not to commence prior to March 3, 1873. (R. S., 
§ 4722.) 

7. Any officer, warrant or petty officer, seaman, engineer, 
first second, or third assistant engineer, fireman or coal- 
heaver of the navy, or any marine, disabled prior to the 
4th gf March, 1861, by reason of an injury received or dis- 
ease contracted in the service and line of duty. (R. S., § 
4728.) 

8. Any officer, non-commissioned officer, musician, or 
pi'ivate disabled likewise in the war with Mexico, or in 



THE PERSONS ENTITLED TO PENSIONS. 459 

going to or returning from the same, who received an hon- 
orable discharge. (R. S., § 4730.) 

9. Officers and seamen of the revenue cutters of the Uni- 
ted States who have been or may be wounded or disabled 
in discharge of their duty while co-operating with the navy 
by order of the President. (R. S., § 4741.) 

10. Persons who from age or infirmity are disabled from 
sea service, but who have served as enlisted men in the 
navy or marine corps for twenty years and who have not 
been discharged for misconduct. These may be paid, in 
lieu of a home at the Naval Asylum in Philadelphia, if they 
so elect, a sum equal to one-half the pay of their rating at 
the time of discharge. (R. S., § 4756.) 

11. Any disabled person who has served as an enlisted 
man in the navy or marine corps not less than ten years 
and has not been discharged for misconduct. He is en- 
titled to such an amount from the naval pension fund, and 
for a specified time, as a board of examiners to be con- 
vened by the Secretary of the Navy may recommend. (R. 
S., § 4757.) 

12. Any officer, soldier, seaman, and marine who is en- 
titled to receive an artificial limb or apparatus in conse- 
quence of the disability arising from injury received in 
the line of service for the United States in the sup- 
pression of the rebellion of 1861, may, if he so elects, 
receive instead the money value thereof, viz.: for legs, 
seventy-five dollars ; for arms, fifty dollars ; for feet, fifty 
dollars; for apparatus for resection, fifty dollars. (R. S., 
§ 4787.) 

13. Colored persons who enlisted in the army during that 
war and are borne on the rolls of their regiments as slaves. 
(R. S., §4723.) 

14. Pensioners under special acts of Congress. 



460 THE EXECUTIVE DEPARTMENTS. 

Survivors of the War of 1812. 

1S98. The surviving officers and enlisted and drafted 
men of the militaiy and naval service of the United States 
who served sixty days in the war with Great Britain of 1812 
and who were honorably discharged, and such other per- 
sons who have been specifically named in any resolution of 
Congress for specific service in that Avar, although they may 
have served less than sixty days, and who did not volunta- 
rily engage in the rebellion of 1861, are entitled to a pen- 
sion of eight dollars per month. (R. S., §§ 4736, 4737.) 

Widows and Children's Pensions. 

1399. If any person embraced in the first five classes 
of invalid pensioners before mentioned has died since the 
4th of March, 1861, by reason of any wound, injury, or dis- 
ease which, under the conditions and limitations provided 
with regard to him, would have entitled him to an invalid 
pension had he been disabled, his widow is entitled, or if 
there be no widow, or in case of her death without pay- 
ment to her of any part of the pension, his children under 
sixteen years of age are entitled to receive the same pen- 
sion as the husband or father would have been entitled to 
had he been totally disabled. Such pension commences 
with the death of the husband or father, to continue to the 
widow during her widowhood, and to the children until 
they severally attain the age of sixteen years ; and if the 
widow remarry, to the children from the date of remar- 
riage'. For each child under the age of sixteen, the jDcn- 
sion is increased at the rate of two dollars per month for 
such child. 

The widow of any person embraced in the seventh class 
of invalid pensioners who has died in the service of injiu-y 
received or disease contracted in the line of his duty is 



THE PERSONS ENTITLED TO PENSIONS. 461 

entitled to receive half the monthly pay to which the 
deceased was entitled at the date of his death, and in case 
of her death or marriage the children under sixteen years 
of age are entitled to the pension. The rate of pension, 
however, is governed by the pay of the navy as it existed 
in January, 1835 ; but after the 25th of July, 1866, it is 
in no case to be less than eight dollars per month. But 
the widow of an engineer, fireman, or coal-heaver is not 
entitled to a pension by reason of the death of her hus- 
band, if his death was prior to August 31, 1842. (E. S., § 
4729.) 

The widow of any person embraced in the eighth class 
of invalid pensioners who has died by reason of any injury 
received or disease contracted in the line of duty in actual , 
service is entitled to receive the same pension as her hus- 
band would have been entitled to had he been totally dis- 
abled, and in case of her death or remarriage the children 
of such person, while under the age of sixteen years, are 
entitled to receive the pension. But no such pension is to 
be less than eight dollars per month. (R. S., § 4731.) 

The widows, and children under sixteen years of age, of 
officers, non-commissioned officers, musicians, and privates 
of the regulars, militia, and volunteers of the war of 1812, 
and of the various Indian wars since 1790, who remained 
at the date of their death in the military service of the 
United States, or who received an honorable discharge and 
have died of injury received or disease contracted in the 
service and in the line of duty, are entitled to receive half 
the monthly pay to which the deceased was entitled at the 
time of receiving the injury or contracting the disease which 
resulted in death ; provided that no half-pay pension shall 
exceed the half pay of a lieutenant-colonel, or be less after 
the 25th of July, 1866, than eight dollars per month. (R. 
S., § 4732.) 



462 THE EXECUTIVE DEPARTMENTS. 

DEPENDBisri' Relatives' Pensions. 

1S©#» If any person embraced within the first five 
classes' of invalid pensioners hereinbefore enumerated who 
has died since the 4th of March, 1861, by reason of any 
wound, injury, casualty, or disease which, under the condi- 
tions named, would have entitled him to an invalid pen- 
sion, leaving no widow or legitimate child, but other rela- 
tives who were dependent upon him for support, in whole 
or in part, at the date of his death, such relatives are enti- 
tled, in the following order of precedence, to receive the 
same pension as such person would have been entitled to 
had he been totally disabled, to commence at the date of 
his death, viz. : first, the mother ; secondly, the father ; 
thirdly, orphan brothers and sisters under sixteen years of 
age who shall be pensioned jointly. (R. S., § 4707.) 

1II®1. The amounts of pensions for total disability are 
as follow : 

For lieutenant-colonel or higher rank in the army and 
marine corps, and for captain and higher rank, commander, 
surgeon, paymaster, chief engineer, lieutenant command- 
ing and master commanding in the navy, thirty dollars 
per month. 

For major in the army and marine corps, and lieutenant, 
surgeon, paymaster, and chief engineer ranking with lieu- 
tenant by law, and passed assistant surgeon in the navy, 
twenty-five dollars per month. 

For captain in the army and marine corps, chaplain in 
the army, provost marshal, professor of mathematics, mas- 
ter, assistant surgeon, assistant paymaster, and chaplain in 
the navy, twenty dollars per month. 

For first lieutenant in the army and marine corps, acting 
assistant or contract surgeon, and deputy provost marshal, 
seventeen dollars per month. 



THE DIFFERENT RATES OF PENSIONS. 463 

For second lieutenant in the army and marine corps, 
first assistant engineer, ensign, and pilot in the navy, and 
enrolling officer, fifteen dollars per month. 

For cadet midshipman, passed midshipman, clerks of 
admirals and paymasters and of other officers command- 
ing vessels, second and third assistant engineers, master's 
mate, and all warrant officers in the navy, ten dollars per 
month. 

For all other persons, eight dollars per month. And to 
the masters, pilots, engineers, sailors, and crews upon the 
gun-boats and war vessels, the pension allowed to those of 
like rank in the naval service. (R. S., § 4695.) 

fl^®@. Pensions for permanent specific disability are 
distributed as follow, viz.: 

For the period commencing July 4, 1864, and ending 
June 3, 1872, persons entitled to a less pension than here- 
inafter named who have lost both feet in the military or 
naval service, in the line of duty, are to receive twenty dol- 
lars per month. 

Those who have lost both hands or the sight of both 
eyes, twenty-five dollars per month. 

And for the period from March 3, 1865, to June 3, 1872, 
those who have lost one hand and one foot, twenty dollars 
per month. 

And for the period from June 6, 1866, to June 3, 1872, 
those who have lost one hand or one foot, fifteen dollars 
j)er month. 

And for the period from June 6, 1866, to June 3, 1872, 
those who have been permanently and totally disabled in 
both hands, or who have lost the sight of one eye, the other 
having been previously lost, or who have been otherwise 
so totally and permanently disabled as to render them 
utterly helpless, or so nearly so as to require attendance, 
are entitled to a pension of twenty-five dollars per month. 



464 THE EXECUTIVE DEPAETMENTS. 

Those who have been permanently disabled in both feet, 
or in one hand and one foot, or otherwise incapacitated from 
performing manual labor, but not so much so as to require 
attendtince, twenty dollars per month. 

Those who have been totally and permanently disabled 
in one hand or one foot, or otherwise disabled as to inca- 
pacitate them from manual labor equivalent to the loss of 
a hand or a foot, fifteen dollars per month. (R. S,, § 4697.) 

From and after the 4th June, 1872, all persons entitled 
to a less pension than hereinafter mentioned are entitled 
to pensions as follow : 

Those who have lost the sight of both eyes, or the sight 
of one eye, the sight of the other having been previously 
lost, or have lost both hands or both feet, or have been 
permanently and totally disabled in the same, or otherwise 
so permanently and totally disabled as to render them 
utterly helpless, or so nearly so as to require the regular 
personal aid and attendance of another person, fifty dollars 
per month, (act June 18, 1874,) and after the 18th of June, 
1878, seventy-two dollars per month. (Act June 18, 1878.) 

Those who have lost one hand and one foot, or have 
been totally and permanently disabled in the same, or 
otherwise so disabled as to be incapacitated from perform- 
ing manual labor, but not so much as to require attend- 
ance, twenty-four dollars per month. 

Those who have lost one hand or one foot, or have 
been permanently and totally disabled in the same, or 
otherwise so disabled as to render their incapacity to per- 
form manual labor equivalent to the loss of a hand or a 
foot, eighteen dollars per month. 

Those who have lost a leg above the knee, or an arm at 
or above the elbow, are rated at the second class, and are 
entitled to receive a pension of twenty-four dollars per 
month from and after June 4, 1872. (Act June 18, 1874.) 



THE PAYMENT OF PENSIONS. 465 

Those who have lost the hearing of both ears, thirteen 
dollars per month from the same date. (E. S., § 4698.) 

Those who have lost one hand and one foot, or have 
been totally and permanently disabled in both, are entitled 
to a pension for each of such disabilities, at such rate as is 
provided for each disability. (Act February 28, 1877.) 

From and after March 3, 1879, those then on the pen- 
sion rolls, or who may be thereafter placed thereon for 
amputation of either leg at the hip joint, are entitled to 
thirty-seven dollars and fifty cents per month. (Act March 
3, 1879.) 

Time and Manner op Payment of Pensions. 

130S. Pensions are payable quarterly, on the fourth 
days of March, June, September, and December of each 
year, by the pension agents appointed to make such pay- 
ments at convenient points throughout the country. The 
establishment of .these pension agencies is vested in the 
President by law, the number in any State or Territory not 
to exceed three. The number down to a recent date was 
fifty-three, but by a consolidation of districts it has been 
materially reduced. 

13® 4. Within fifteen days preceding the periods men- 
tioned, the pension agent is required by law to prepare a 
quarterly voucher for every pensioner on his list, and to 
transmit the same by mail to the address of the pensioner, 
who, on or after the days named, must execute and return 
the voucher to the pension agent. Upon the receipt of the 
voucher properly executed, and a proper identification of 
the pensioner in the manner prescribed by the Secretary 
of the Interior, the pension agent is required to transmit 
his check for the amount due by mail to the pensioner and 
payable to his order. 

130^. The number of pensions on the rolls of the sev- 
eral agencies on the 30th of June, 1878, was as follows : 
30 



466 THE EXECUTIVE DEPARTMENTS. 

Invalids 121,242 

Widows and otliers 88,624 

Survivors of the war of 1812.....' 10,407 

Widows of the war of 1812 3,725 

Total 223,998 

The sum paid during the fiscal year ending at that date 
to the several classes of pensioners was $26,530,792.10. 

ISO®. The head of the office is the Commissioner of 
Pensions. Subordinate to him is a Deputy Commissioner, 
who is charged with such duties in the office as the Secre- 
tary of the Interior may prescribe or the law may require. 
No duties are specified by law as devolving upon him other 
than as may thus be prescribed by the Secretary, except 
that in case of death, resignation, absence, or sickness of 
the Commissioner it is provided that he shall perform the 
duties of that officer until a successor is appointed or until 
such absence or sickness ceases. (E,. S., §§ 472, 473.) 

l^®f , In addition to these, a Chief Clerk is provided 
for by law, who, as in the case of other bureau Chief Clerks, 
has general supervision of the clerical business of the office. 

1^©8. A medical referee is also provided for, who, 
under the direction of the Commissioner, has charge of the 
examination and revision of the reports of examining sur- 
geons, and has such other duties to perform touching med- 
ical and surgical questions in the Pension Office as the 
interests of the service may demand. (R. S., § 4776.) 

The organization of the office is constituted of the fol- 
lowing-named divisions for the transaction of business : 

1. Mail Division. 

2. Division of Records and Accounts. 

3. Medical Division. 

4. Invalid Division. 

5. Navy, Old War, and Boimty Land Division. 

6. Widows' Division. 

7. Special Service Division. 



THE PENSION OFFICE. 467 

To specify the duties of these divisions, we commence 
with — 

I. The Mail Division. 

1S09. In this division the office mails are received, 
opened, registered, and distributed. 

II. The Division of Records and Accounts. 

1310. This division has charge of the admitted files ; 
the records of admitted pensions ; the abstracts and ac- 
counts of pension agents ; the issuing of pension certifi- 
cates ; transfers of pensioners from the rolls of one pension 
agency to those of another ; miscellaneous coiTespondence 
relative to certain admitted cases and with the several pen- 
sion agencies ; the preparation of requisitions requiring 
the signature of the Secretary of the Interior upon the pen- 
sion fund, for the payment of pensions ; the issuing of dupli- 
cate certificates for payment of pensions and certificates for 
exemption of invalid pensioners from the biennial exam- 
ination ; the examination and approval of the accounts of 
examining surgeons ; the examination of vouchers for pay- 
ment of arrears due deceased pensioners. If also has 
charge of the issuing of all orders to pension agents with 
regard to payments of pensions, suspensions, reductions, 
droppings from the rolls, &c. 

III. The Medical Division. 

ISll. This division is under the charge of the medical 
referee, an officer before referred to, and whose statutory 
duties are particularly mentioned in section 1159 of this 
work. It attends to the appointments of examining sur- 
geons, the revision of all certificates of exarninations of 
pensioners, and to all medical questions in the adjustment 
of claims for pensions. The head of this division reviews 



468 THE EXECUTIVE DEPARTMENTS. 

all cases in which appeal is taken to the Secretary of the 
Interior from the decision of the Commissioner of Pen- 
sions, and determines the claim in its medical aspects. 

rv. The Invalid Division. 

131@. In this division are adjudicated claims for invalid 
pensions, and attention is given to all matters pertaining to 
the right and title thereto and to the increase of such pen- 
sions. This is one of the examining divisions of the office, 
of which there are three in number. In these divisions the 
applications for pensions of the different classes are respect- 
ively examined with regard to the sufficiency and form of 
the proof required to establish the claims. Calls are also 
made upon the Second Auditor, the Adjutant-Greneral, and 
Surgeon -General of the Army for information as to the 
applicant's service ; also for evidence as to the disability 
alleged, which may appear upon the rolls and other rec- 
ords in possession of the bureaus under charge of those 
officers. 

131S. Besides the Chief and Assistant Chief, this divis- 
ion, as well as the other examining divisions, consists of a 
corps of numerous examiners and clerks, to whom are dis- 
tributed the diiferent claims and the papers connected 
therewith, to which they are expected to give the most 
careful consideration, to the end that the proofs correspond 
mth the requirements of law, that error and fraud may be 
detected, and that the bounty of the Grovernment be not 
imposed upon by persons not entitled to share therein. 

V. The Navy, Old War, and Bounty Land Division. 

1314. This division has charge of all claims for navy 
pensions, and all army pension claims on account of disa- 
bility incurred prior to March 4, 1861 ; also of claims on 
account of services rendered in the war of 1812, and claims 
for bounty lands. 



THE PENSION OFFICE. 469 

lSli5. The warrants for bounty lands are issued to per- 
sons entitled by law to the same by the Commissioner of 
Pensions. The persons so entitled are described under 
the head of " bounty lands," in treating of the duties of 
the Commissioner of the General Land Office. The assign- 
ment and location of these warrants are made by the last- 
named officer. 

VI. The Widows' Division. 

1316. In this division are examined all claims for pen- 
sions made on behalf of widows, heirs, or dependent rel- 
»atives of deceased soldiers who were in the service of the 
United States in the war of the rebellion of 1861. This 
division also reviews claims of the same classes arising out 
of the previous wars. 

Vn. The Special Service Division. 

131^. This division is charged with all business con- 
nected with the investigation of frauds or attempted frauds 
upon the Grovernment in the matter of procuring or con- 
tinuing in the enjoyment of pensions. It aids in the detec- 
tion and prosecution of offenders against the pension laws 
and in the recovery of money wrongfully obtained. A 
number of clerks and special agents are placed under the 
du-ection of this division, who are detailed, according to 
the authority given by section 4744 of the Revised Statutes, 
to investigate suspected attempts at fraud. 

1318. This division gives its attention to questions 
affecting the status of attorneys making application for 
pensions or concerned therein. It also inquires into the 
official character and status of magistrates before whom 
papers and proofs are executed, and generally concerns 
itself with all violations of law in claims or other matters 
before the Pension Office. 



470 THE EXECUTIVE DEPARTMENTS. 

The printed regulations of the Commissioner of Pensions 
relative to pensions and bounty lands, a copy of which may 
be obtained by any applicant, furnish all the information, 
in addition to the blank forms, necessary to enable such 
applicant, if of ordinary intelligence, to perfect his appli- 
cation and to establish his claim. If he cannot do this 
unaided, by reason of his absence from the seat of govern- 
ment or other cause, the law protects him from imposition 
by restricting the fees of his attorneys to an amount mutu- 
ally agreed upon, or by limiting the fee to ten dollars 
where no agreement is oft file in the Pension Office. The 
act of June 20, 1878, before referred to, limits the fee, how^ 
ever, to this amount in all cases occurring after that date. 
Severe penalty is inflicted in case of imposition, exorbitant 
charges, or the withholding wrongfully from a pensioner 
or claimant the whole or any portion of the pension or 
claim allowed. 



PATENTS FOR INVENTIONS. 471 



CHAPTEE XXVIII. 

THE PATENT OFFICE. 

iSm, The statutes provide that there shall be in the 
Department of the Interior an office, known as the Patent 
Office, where all records, books, inodels, drawings, specifi- 
cations, and other papers and things pertaining to patents 
shall be safely kept and preserved. (K. S., § 475.) 

IS^O. This office was established by act of July 4, 
1836, as a bureau of the Department of State, but was sub- 
sequently, by act of March 3, 1849, transferred to the 
Department of the Interior. By the original act of April, 
1790, patents for inventions were granted on application to 
the Secretary of State, the Secretary of "War, and the At- 
torney-Greneral as a board of adjudication. This continued 
until the 21st of February, 1793, when, by act repealing 
the former, applications were required to be made to the 
Secretary of State alone, who, after a reference to and 
examination by the Attorney - General, was authorized to 
cause letters -patent to issue. This system continued until 
the act of 1836, before referred to, which provided for a 
Patent Office, to be attached to the Department of State, 
and a head denominated Commissioner of Patents. 

IS^i. The'right to a patent is derived primarily from 
the provision of the Constitution giving power to Congress 
to promote the progress of science and useful arts, by 
securing for limited times to authors and inventors the 
exclusive right to their respective writings and discov- 
eries. (Art. I, § 8.) 



472 THE EXECUTIVE DEPAKTMENTS. 

IS^S. The express power conferred by this instrument 
was taken up by the first Congress in the act of 1790, enti- 
tled "An act to promote the progress of useful arts," 
wherein provision was made for the issue, for any term not 
exceeding fourteen years, of letters-patent, guaranteeing to 
the petitioning inventor or discoverer of any useful art, 
manufacture, engine, machine, or device, or any improve- 
ment thereon not before known or used, his heirs, &c., the 
sole and exclusive right and liberty of making, construct- 
ing, using, and vending to others such invention or dis- 
covery. 

13S3. This period of duration — with a provision for an 
extension at its terrhination, under certain restrictions, for 
an additional term of seven years — continued to be the law 
until the act of March 2, 1861, when a radical change was 
made, limiting the duration of a patent to an absolute term 
of seventeen years and prohibiting any extension thereof. 

The present system is based on the act of July 8, 1870, 
made " to revise, consolidate, and amend the statutes re- 
lating to patents and copyrights." The same term of dura- 
tion was provided for, and this provision, as re-enacted in 
the Revised Statutes, continues to be the law. The Com- 
missioner has authority under those statutes, dei'ived from 
the same act, to extend, under certain limitations, for the 
term of seven years a patent granted prior to March 2, 
1861. 

1SS4;. All patents are issued in the name of the United 
States of America, under the seal of the Patent Office, 
signed by the Secretary of the Interior, coantersigned by 
the Commissioner of Patents, and recorded, together with 
the specifications, in the Patent Office. 

\S25. The specific requirements of law as they now 
exist are contained in the following provisions : 

Any person who has invented or discovered any new and 



PATENT OFFICE FEES. 473 

useful art, machine, manufacture, or composition of mat- 
ter, or any new and useful improvement thereof, not known 
or used by others in this country, and not patented or de- 
scribed in any printed publication in this or any foreign 
country, before his invention or discovery thereof, and not 
in public use or on sale for more that two years prior to 
his application, unless the same has been proved to have 
been abandoned, may, upon paying the fees required by 
law and other due proceedings had, obtain a patent there- 
for. 

13§@. The following are the rates of fees as provided 

by law : 

On filing each oi-iginal application, except in design cases... $15 

On issuing each original patent, except in design cases 20 

In design cases for three years and six months 10 



seven years 



15 



fourteen years 30 

On filing caveats 10 

On every application for tlie reissue of a patent 30 

On filing each disclaimer 10 

On every application for the extension of a patent 50 

On the granting of an extension 50 

On an appeal for the first time from the Primary Examiners 

to the Examiners in Chief 10 

On an appeal from the Examiners in Chief to the Commis- 
sioner • ■ 20 

Certified copies of patents and papers, per hundred words, 

ten cents. 
For recording an assignment, agreement, power of attorney, 
or other paper of three hundred words or under, one dol- 
lar; of over three hundred and under one thousand words, 
two dollars; of over one thousand words, three dollars. 
For copies of drawings, the reasonable cost of making them. 
(K. S., § 4934.) 

Eegistration of a trade-mark (R. S., § 4937) 25 

Entry and registry of a print or label 6 

13S?. To obtain a patent, he must further make appli- 



474 THE EXECUTIVE DEPARTMENTS. . 

cation therefor, in writing, to the Commissioner of Patents, 
and file in the Patent Office a written description of his 
invention or discovery, and of the manner and process of 
making, constructing, compounding, and using the same, 
in such full, clear, concise, and exact terms as to enable 
any person skilled in the art or science to which it apper- 
tains, or with which it is most nearly connected, to make, 
construct, compound, and use the same ; and in case of a 
machine, he must explain the principle thereof, and the 
best mode in which he has contemplated applying that 
principle, so as to distinguish it from other inventions; 
and he must particularly point out and distinctly claim the 
part, improvement, or combination which he claims as his 
invention or discovery, such specification and claim to be 
signed by the inventor and attested by two witnesses. And 
when the nature of the case admits of drawings, the appli- 
cant is required to furnish one copy, signed by himself or 
his attorney, also attested by two witnesses, a copy of which 
is to be attached to the patent as a part of the specification. 
(R. S., §§ 4886, 4888.) 

1S^8. If required by the Commissioner, specimens of 
ingredients, samples of composition, or a model of conven- 
ient size to exhibit advantageously the several parts of his 
invention or discovery, as the case may be, must be fur- 
nished. (R. S., §§ 4890, 4891.) 

1S^@. The applicant is required to make oath that he 
verily believes himself to be the original and first inventor 
or discoverer of the art, machine, manufacture, composi- 
tion, or improvement for which he solicits a patent ; that 
he does not know or believe that the same was ever before 
known or used, stating the country of which he is a citizen. 
(R. S., § 4892.) 

13S®. Patents may be issued to the assignee of the 
inventor or discoverer, the assignment being first entered 



PATENTS FOR INVENTIONS. 475 

of record in the Patent Office. The application in such 
cases, however, and the specifications, must be sworn to by 
the inventor or discoverer. They may also be issued to the 
executors or administrators, in trust for the heirs at law, of 
a deceased inventor or discoverer, in case he shall have 
died intestate, or otherwise in trust for his devisees, the 
oath or affidavit on application to be varied in form accord- 
ing to the circumstances. (E,. S., §§ 4895, 4896.) 

ISSi. A person who has made a new invention or dis- 
covery, desiring further time to mature the same, may, on 
payment of the fees, file in the Patent Office a caveat, set- 
ting forth the design and distinguishing characteristics and 
praying protection of his right until he shall have matured 
his invention, such caveat to be operative for one year. This 
privilege is extended to an alien, if he has resided in the 
United States one year next preceding the filing of his caveat 
and has made oath of his intention to become a citizen. 
If appUcation is made by another person for a patent with 
which this caveat would interfere, notice is required by law 
to be given by mail to the caveator, and if he desires still 
to avail himself of such caveat he must file his specifica- 
tions, &c,, within three months from the time such notice 
should reach him. (K. S., § 4902.) 

1S«IS. When an application is rejected, the applicant 
is served with notice and with the reasons for such rejec- 
tion, also with further information, to enable him to judge 
of the propriety of renewing his application or of altering 
his specifications. If he persists in his claim, a re-examina- 
tion is ordered by the Commissioner. (K. S., § 4903.) ♦ 

iS^S. An applicant for a patent, or for the reissue of 
a patent, whose claims have been twice rejected, and any 
party to an interference, may appeal from the decision of 
the Primary Examiner or of the Examiner in Charge of 
Interferences to the Board of Examiners in Chief, having 



476 THE EXECUTIVE DEPARTMENTS. 

once paid the fee for such appeal. If still dissatisfied, he 
may, on payment of the fee, appeal to the Commissioner 
in person. If such applicant is dissatisfied with the decis- 
ion of that officer, he may appeal to the Supreme Court of 
the District of Columbia sitting in banc. If refused here, 
he may still pursue a fmther remedy given him by law, 
through a bill in equity ; and the court having cognizance 
may, on due proceedings, adjudge the applicant entitled to 
a patent. On such applicant filing a copy of the adjudica- 
tion in the Patent Office, and on his compliance with the 
requirements of law, the Commissioner is authorized to 
issue the patent to him. (R. S., §§ 4909, 4910, 4911, 4915.) 
1334. A patent granted prior to the 2d of March, 1861, 
may, on application in writing, be extended before its ex- 
pu-ation. Such application must be filed not more than six 
months and not less than ninety days before the expiration 
of the patent, and it must state the reasons why the exten- 
sion should be granted. The applicant must furnish a state- 
ment under oath of the ascertained value of his invention 
or discovery, and of his receipts and expenditures on 
account thereof, so as to show his profit or loss therefrom. 
On receipt of the application and payment of the fees, 
notice is given by the Commissioner in a newspaper pub- 
lished in Washington, and in such other papers in the sec- 
tion of country most interested adversely to the extension 
of the patent as he may deem proper, for at least sixty 
days prior to the day set for the hearing of the case. 
Thereafter the application is referred in due course to the 
•proper Principal Examiner. If the Commissioner shall be 
satisfied from the" evidence for and against the extension 
that the patentee, without fault on his part, has failed to 
obtain a reasonable remuneration from his patent for the 
time, ingenuity, and expense bestowed upon it, and that it 
is just and proper, having due regard to the public interest, 



OKIGINAL DESIGNS AND TEADE-MARKS. 477 

that the term shall be extended, he is required to make a 
certificate thereon renewing and extending the same for 
the term of seven years from the expiration thereof. ( R. 
S., § 4924.) 

1335. The benefits of the patent laws are extended 
also to persons who, by their own industry, genius, efforts, 
and expense, have invented and produced any new and 
original design for a manufacture, bust, statue, alto relievo, 
or bas relief ; or for the printing of woollen, silk, cotton, 
or other fabrics ; or any new and original impression, orna- 
ment, patent, print, or picture to be printed, painted, cast, 
or otherwise placed on or worked into any article of manu- 
facture ; or any new, useful, and original shape or configu- 
ration of any article of manufacture, the same not having 
been known or used before by others, or patented, or 
described in any publication. (R. S., § 4929.) 

1330. Such patents for designs may be granted for the 
term of three years and six months, or for seven, or for 
fourteen years, as the applicant may in his application 
elect. Patents of this nature issued prior to the 2d of 
March, J861, maybe extended for the term of seven years, 
in the same manner as other patents issued prior to that 
date. (R. S., §§ 4931, 4932.) 

Tbadb-mabks. 

133*7. Provision is also made by law for the registration 
and protection of trade-marks. 

Any person or firm domiciled in the United States, and 
any corporation created by authority of the United States 
or of any State or Territory thereof, and any person, firm, 
or corporation resident of or located in a foreign country 
which by treaty or convention aflfords similar privileges to 
citizens of the United States, and who are entitled to the 
exclusive use of any lawful trade -mark, or who intend to 



478 THE EXECUTIVE DEPARTMENTS. 

adopt and use any trade-mark for exclusive use in the Uni- 
ted States, may obtain protection for such lawful trade- 
mark by — 

1. Causing to be recorded in the Patent Office a state- 
ment specifying the names of the parties, their residences 
and places of business, who desire the protection ; the class 
of merchandise and the particular description of goods 
comprised in such class by which the trade-mark has been 
or is intended to be appropriated ; a description of the 
trade-mark itself, with /ac similes thereof showing the mode 
in which it has been or is intended to be applied and used, 
and the length of time, if any, during which the trade-mark 
has been in use. 

2. By making a payment of a fee of twenty-five dollars 
in the same manner and for the same purpose as regards 
the fee required for patents. 

3. By complying with such regulations as may be pre- 
scribed by the Commissioner of Patents. 

The statement just referred to must be accompanied by 
a written declaration, verified by the person by whom it is 
filed, to the effect that the party claiming protection has a 
right to use the trade -mark specified, and that no other 
person, firm, or corporation has such right' in the identical 
form, or in any such near resemblance thereto as might 
be calculated to deceive, and that the description and fac 
similes presented for record are true copies of the trade- 
mark sought to be protected. (R. S., §§ 4937, 4938.) 

13S8. The protection thus obtained remains in force 
thirty years, except in cases where it is claimed for and 
applied to articles not manufactured in the United States, 
and in which it receives protection under the laws of any 
foreign country for a shorter period. In the latter case, it 
ceases to have any force, by virtue of the laws of the Uni- 
ted States, at the same time it becomes of no effect else- 
where. 



THE PATENT OFEICE. 479 

|SSI>. At any time during six months before the expi- 
ration of the thirty years application n>ay be made for a 
renewal, under regulations to be prescribed by the Com- 
missioner of Patents, and a renewal may be granted for a 
further term of thirty years upon payment also of a fee of 
twenty-five dollars. (R. S., § 4941.) 

lS4®o The head of the Patent Office is denominated 
the Commissioner of Patents. The statutes provide* also 
for an Assistant Commissioner, a Chief Clerk, and three 
Examiners in Chief. Besides these superior officers, pro- 
vision is made for an Examiner in Charge of Interferences, 
a Trade-mark Examiner, twenty-two Principal Examiners, 
twenty-two First Assistant Examiners, twenty-two Second 
Assistant Examiners, twenty-two Third Assistant Exam- 
iners, a librarian, a machinist, a number of clerks of the 
different classes, and for three skilled draughtsmen. 

1^41. The office is organized into divisions, according 
to the demands and nature of the business transacted. 
Each of the examining divisions has its specialty of manu- 
factures and arts. It has the supervision of a Principal 
Examiner, who has the aid of Assistant Examiners of the 
different classes. 

IS4^. The clerical divisions, as now arranged, are as 
follow : 

Chief Clerk. Model Koom. 

Financial Clerk. Interference Records. 

Law Libi-arj'. Scientific Library. 

Appointments. Patent Heads. 

Official Gazette. Patent Files. 

Proof-reading. ' . Applications. 

Patent-issue. Assignments. 

Specifications. Orders. 

Draughting. Copying. 

1S4^. The examining divisions are designated as fol- 
low : 



480 THE EXECUTIVE DEPAETMENTS. 

Sewing-machine and Textile General Chemistiy. 
' Machinery. > Printing and Stationery. 

Interferences. Civil Engineering. 

Trade-marks and Labels. Metal-working, Class A. 

Fine Arts. Metal-working, Class B. 

Calorifics : Stoves and Lamps. Harvesters and Mills. 
Leather-working Machinery Carriages, Wagons, and Cars. 

and Prodncts. Fire-arms, Navigation, and 

Agricultural Products. Signals. 

Hydraulics and Pneumatics. Mechanical Engineering. 
Chemistry. "Wood-working. 

Steam Engineering. Household. 

Agriculture. Philosophical. 

Builders' Hardware, &c. 

134:4:. These divisions need not be further specially 
described. As regards the examining divisions, it should 
be stated that the men who do the substantial work of the 
same are supposed to be skilled in mechanical, scientific, 
and philosophical subjects, particularly of the special class 
to which they are assigned. They receive from the Division 
of Applications, which has charge of the distribution, such 
subjects as appropriately pertain to their duties according 
to the arrangement named, and they are expected to give 
the matters so in their charge skillful, patient, careful, and 
thorough investigation. 

1S45. The statutes require of the Examiners in Chief 
that they shall be persons of competent legal knowledge 
and scientific ability, and that their duty shall be, on the 
written petitions of the applicants for a patent, to revise 
and determine upon the validity of the adverse decisions 
of Examiners ; and, when required by the Commissioner, to 
hear and report upon claims for extensions and to perform 
other like duties which may be assigned them. (R. S., § 
482.) 

The duties of the Commissioner of Patents, as they are 
specified by statute, are as follow : 



THE COMMISSIONER OF PATENTS. 481 



The Commissioner op Patents. 

ISJrII. This officer, as well as the Chief Clerk of the 
office, is required to give bond to tlie Treasurer of the 
United States for the faithful performance of his dutifes 
and for the proper rendition of his accounts of moneys 
received. (R. S., § 479.) 

1047. He is required, under the direction of the Sec- 
retary of the Interior, to superintend or perform all duties 
respecting the granting and issuing of patents directed by 
law, and to have charge of all books, records, papers, mod- 
els, machines, and other things belonging to the Patent 
Office. (R. S., § 481.) 

IS48, Subject to the approval of the Secretary of the 
Interior, he is empowered to make from time to time proper 
regulations for the conduct of proceedings in that office. 
It is his duty to cause to be classified and aiTanged in suit- 
able cases, in the rooms and galleries provided for the 
purpose, the models, specimens of composition, fabrics, 
manufactures, works of art, and designs which are depos- 
ited in the office. (R. S., §§ 483, 484.) . 

134®. He may restore to applicants such of the models 
belonging to rejected applications as he deems unnecessary 
to preserve, or he may sell or otherwise dispose of them 
after the application has been rejected for one year. The 
proceeds are to be paid into the Treasury as other patent 
moneys are directed to be paid. (R. S., § 485.) 

ISS®. He may, for gross misconduct, refuse to recog- 
nize any person as a patent agent, either generally or in 
any particular case ; the reasons therefor to be duly re- 
corded, subject to the approval of the Secretary of the 
Interior. (R. S., § 487.) 

■ 1351. He may require all papers filed in the Patent 
Office, if not con'ectly, legibly, and clearly written, to b e 
31 



482 THE EXECUTIVE DEPARTMENTS. 

printed at the cost of the party filing them. He may print 
or cause to be printed copies of the claims of current issues 
and copies of such laws, decisions, regulations, and circu- 
lars as may be necessary for the information of the public. 
He is authorized likewise to have printed from time to time 
for gi-atuitous distribution, not to exceed one hundred and 
fifty copies, the complete specifications and drawings of 
each patent issued, together with suitable indexes, — one 
copy to be placed, for free public inspection, in the capitol 
of each State and Territory ; one in the clerk's office of the 
District Court of each judicial district of the United States, 
except when such offices are located in State or Territorial 
Capitols ; and one in the Library of Congxess, These 
copies are to be certified under his hand and the seal of 
his office. 

He is also authorized to have printed such numbers of 
specifications and drawings for sale, so certified, as may be 
warranted by the demand therefor, at a price not to exceed 
the contract price, and to furnish a complete set to any 
public library which will pay for binding the same into 
volumes to correspond with those in the Patent Office, 
and will also provide for their proper custody, and for con- 
venient access for the public thereto, under regulations to 
be prescribed by that officer. (R. S., §§ 488, 489, 490, 491.) 

135®. The price to be paid for uncertified printed 
copies of specifications and drawings of patents is to be 
determined by the Commissioner, Avithin the limits of ten 
cents as the minimum and fifty cents as the maximum 
price. (R. S., § 493.) 

13<5«S. He is required to lay before Congress in the 
month of January annually a report giving a detailed state- 
ment of all moneys received for patents, for copies of 
records or drawings, or from any other source whatever ; a 
detailed statement of expenditures for contingent and mis- 



THE COMMISSIONER OF PATENTS. 483 

cellaneous expenses ; a list of all patents granted during 
the preceding year, designating under proper heads the 
subjects of such patents ; an alphabetical list of all the 
patentees and their places of residence ; a list of all pat- 
ents which have been extended during the year, and such 
other information of the condition of the Patent Office as 
may be useful to Congress or to the public. (R. S., § 494.) 

13^4:. He is required to have the care and manage- 
ment of the collections of the exploring expeditions. (R. 
S., § 495.) 

1355. Written or printed copies of any records, books, 
papers, or drawings belonging to the Patent Office, and of 
letters-patent authenticated by the seal and certified by the 
Commissioner or Acting Commissioner thereof, are entitled 
by law to be received as evidence in all cases wherein the 
originals could be evidence ; and any person making appli- 
cation therefor and paying the required fee is entitled to 
such copies. (R. S., §892.) 

1215®. All patents signed by the Secretary of the Inte- 
rior are required to be countersigned by the Commissioner, 
and recorded, together with the specifications, in his office. 
(R. S., § 4883.) 

1^57. On the filing of an application for a patent and 
on payment of the fees the Commissioner is required to 
cause an examination of the alleged new invention or dis- 
covery, and if it shall appear that the claimant is justly 
entitled and that his invention is sufficiently useful and 
important the Commissioner is required to issue a patent 
therefor. He may, if satisfied that the delay was unavoid- 
able, regard an application as not abandoned because the 
same is not completed and prepared for examination within 
the two years required by law after the filing of such appli- 
cation. (R. S., §§ 4893, 4894.) 

1S58. It is his duty to notify claimants when their 



484 THE EXECUTIVE DEPARTMENTS. 

applications are rejected, stating the reasons, and to order 
a re-examination if the applicant still persists in his claim. 
(R. S., § 4903.) 

1S50. When in his opinion an application would inter- 
fere with a pendiiag application or an unexpired patent, it 
is made his duty to notify the applicants and patentee, as 
the case may be, and to direct the Primary Examiner to 
l^roceed to determine the question of priority of invention. 
And he may issue a patent to the adjudged prior inventor, 
unless the adverse party appeals within such time, not less 
than twenty days, as that officer shall prescribe. (R. S., § 
4904.) 

1S@@. He is empowered to establish rules for taking 
affidavits and depositions required in cases pending in the 
Patent Office, which affidavits and depositions may be 
taken before any officer authorized by law to take deposi- 
tions to be used in the courts of the United States or of 
the State where the officer resides. (E. S., § 4905.) 

IS^l. When an appeal has been taken by an appli- 
cant to the Supreme Court of the District of Columbia 
from the adverse decision of the Commissioner, the latter, 
on receiving notice from the court of the time and place 
of hearing, is required to give like notice, in such manner 
as the court niay prescribe, to all parties who appear to be 
interested therein. He is also required to furnish the 
court with the gTounde of his decision, fully set forth in 
writing, touching all the points involved by the reasons of 
appeal. And he may, at the request of any interested party 
or of the court, be examined, together -with the Examinees 
of his office, under oath, in explanation of the principles 
of the thing for which a patent is demanded. A certificate 
from th& court of its proceedings, received by the Commis- 
sioner, is required to be placed on file in his office and to 
govern his further proceedings in the case. (R. S., §§ 4913, 
4914.) 



THE COMMISSIONER OF PATENTS. 48 

13®3, He is authorized to issue a new patent, to replace 
an old one, whenever the latter is inoperative or invalid by 
reason of defective or insufficient specification, or through 
error in the patentee in claiming more than he had a right 
to; provided the error has arisen by inadvertence, acci- 
dent, or mistake, and without fraudulent or deceptive in- 
tention. He may in his discretion cause several patents 
to issue for distinct and separate parts of the thing pat- 
ented, upon demand of the applicant and on payment of 
the required fee for a reissue for each of such reissued 
letters-patent. No new matter, however, shall be intro- 
duced into the specification ; nor, in case of a machine 
patent, shall the model or drawings be amended, except 
each by the other ; but when there is neither model nor 
drawing, amendments may be made upon proof satisfactory 
to himself that such new matter or amendment was a part 
of the original invention, and was omitted from the speci- 
fications by inadvertence, accident, or mistake. (ESS 
4916.) 

iS^g. "It is made the duty of the Commissioner to pub- 
lish in one newspaper in the city of Washington, and in such 
other papers published in the section of the country most 
interested adversely to the extension of a patent as he may 
deem proper, for at least sixty days prior to thetday set for 
hearing the case, a notice of the application for such exten- 
sion, and of the time when and place where the same will 
be considered. (R. S., § 4925.) 

He is required, at the time and place designated, to hear 
and decide upon the evidence produced both for and 
against the extension, as explained heretofore in section 
1334. (R. S., § 4927.) 

1«S®4. He may receive payment of patent fees, to be 
deposited by him in the Treasury without deduction there- 
from. And upon his certificate moneys paid into the Treas- 



486 THE EXECUTIVE DEPARTMENTS. 

ury by mistake, as for patent fees, may be refunded by the 
Treasurer of the United States. (R. S., §§ 4935, 936.) 

1S6«S. He may prescribe regulations, other than those 
specially prescribed by statute and not inconsistent with 
law, to be complied with by persons desiring the registra- 
tion of trade-marks. (R. S., § 3937.) 

IIIS60 He is prohibited by law from receiving and 
recording any proposed trade-mark which is not and can- 
not become a lawful trade-mark ; or which is merely the 
name of a person, firm, or corporation, unaccompanied by 
a mark sufficient td distinguish it from the same name 
when used by other persons ; or which is identical with a 
trade-mark appropriate to the same class of merchandise 
and belonging to a different owner, and already registered 
or received for registration ; or which so nearly resembles 
such last-mentioned trade-mark as to be likely to deceive 
the public. This is not to prevent, however, the registry 
of any trade-mark rightfully in use on the 8th of July, 1870. 
(R. S., § 4939.) 

l^Gt, He is empowered to make rules and regulations, 
also to prescribe forms, for the transfer of the right to the 
use of trade-marks, conforming as nearly as practicable to 
the requirements of law respecting the transfer and trans- 
mission o§ copyrights. (R. S., § 4947.) 

1S@8. The Commissioner is charged with the supervis- 
ion and control of the entry and registry of prints or labels 
designed to be used for articles of manufacture, which are 
required to be entered under the copyright law but may be 
registered in the Patent Office, in conformity with the regu- 
lations provided by law as to copyright of prints ; except 
that there shall be paid for recording the title of any such 
print or label not a trade-mark six dollars, which shall cover 
the expense of fm-nishing a copy of the record, under seal 



THE COMMISSIONER OF PATENTS. 487 

of the Commissioner, to the party entering the same. (Act 
June 18, 1874.) 

1S©9. It is made his duty to furnish, free of cost, one 
copy of the bound vohime of specifications and drawings 
of patents published by the Patent Office to each of the 
executive departments, upon the request of the head there- 
of. (Act March 3, 1875.) 



488 THE EXECUTIVE DEPARTMENTS. 



CHAPTER XXIX. 

THE BTIREATJ OF EDUCATION. 

137®. This was established as an independent bureau 
by act of March 2, 1867, but it was subsequently attached 
to the Department of the Interior by act of July 20, 1868. 

1S71. Its duties, as prescribed by the Revised Statutes, 
are to collect statistics and facts showing the condition and 
progi-ess of education in the several States and Territories, 
and to diffuse such information respecting the organization 
and management of schools and school systems and methods 
of teaching as shall aid the people of the United States in 
the establishment and maintenance of efficient school sys- 
tems, and to otherwise promote the cause of education 
throughout the country. (R. S., § 516.) 

137'S. The management of the office is intrusted to an 
officer styled Commissioner of Education. 

He is required to present annually to Congress a report 
embodying the results of his investigations and labors, 
together with a statement of such facts and recommenda- 
tions as will in his judgment subserve the purpose for 
which the office is established. (R. S., § 517.) 

1S7S. The office is organized into four divisions, viz.: 

1. Correspondence, Records, and Documents. 

2. Statistics. 

3. Translation. 

4. Abstracts. 

I. The Division of Correspondence, Kecobds, &c. 

This division, which is under charge of a Chief Clerk, 
attends to the briefing, recording, and filing letters re- 



THE BUREAU OE EDUCATION. 489 

ceived ; writing and recording letters sent ; distribution of 
letters, documents, and manuscripts to the other divisions ; 
to the keeping of the records of the expenditures of the 
office ; the direction, wrapping, and sending to the post all 
documents distributed of which a record is kept, and to 
other business of a miscellaneous character. 

II. The Division op Statistics. 

IS'74:. This division is under the charge of the Statis- 
tician. It is charged with the keeping of full lists of all 
institutions of learning, of every grade, from which statis- 
tics are annually gathered, and of the recording, on the 
statistical tables, of the information received. 

III. The Division of Teanslation. 

13'2^l». This division is in the charge of a translator, 
whose duties are to write all letters to foreign correspond- 
ents ; to translate !nto English, from other languages, all 
written or printed material required ; to read all foreign 
educational journals and reports for the use of the Com- 
missioner or the other divisions of the office, and to keep 
in order the foreign books, &c., in the library. 

IV. The Division op Abstracts. 

151 T@. This division has charge of the preparation of 
that portion of the office report which gives annually a 
concise resume derived from printed State and city school 
reports, catalogues, &c., of the condition and progress of 
public and private instruction in this country ; and it has 
charge likewise of the preiaaration of all lettei's which 
cannot be conveniently written in the other divisions. 



490 THE EXECUTIVE DEPARTMENTS. 



- CHAPTER XXX. 

THE OFFICE OF THE AUDITOR OF RAILROAD ACCOUNTS. 

lS'7f . This ofSce was created as a bureau of the Inte- 
rior Department by act of June 19, 1878. (Stats. 20, p. 
169.) 

The duties of the Auditor, under direction of the Secre- 
tary of the Interior, are to prescribe a system of reports to 
be rendered to him by the railroad companies whose roads 
are. in whole or in part west, north, or south of the Mis- 
souri River, and to which the United States has granted 
any loan of credit or subsidy in bonds or lands ; to ex- 
amine the books and accounts of each of said railroad 
companies once in each fiscal year, and at such other times 
as may be deemed by him necessary to determine the cor- 
rectness of any report received from them ; to assist the 
Grovernment directors of any of said companies in all mat- 
ters coming under their cognizance whenever they may 
officially request such assistance ; to see that the laws re- 
lating to those companies are enforced ; to furnish such 
information to the several departments of the Grovernment, 
in regard to tariffs for freight and passengers and in regard 
to the accounts of said companies, as may be by them 
required, or, in the absence of a request therefor, as he 
may deem expedient for the interests of the Grovernment ; 
and to make autannual report to the Secretary of the Inte- 
rior, on the 1st day of November, on the condition of each 
of said railroad companies, their road, accounts, and affairs 
for the fiscal year ending June 30 preceding. 



THE AUDITOR OF RAILROAD ACCOUNTS. 491 

In this office there are one book-keeper, one assistant 
book-keeper, one clerk, and one copyist to assist the Audi- 
tor in the performance of his duties. 

The first official report of the head of this bureau enu- 
merates forty-six companies embraced by the act of Con- 
gress as having received from the Government bonds, 
lands, material, or aid of some sort in the construction of 
their roads. 

The records of the bureau, based upon the reports vi^hich 
these companies are required by law to make, and drawn 
from other sources, present a mass of information, in a 
convenient and reliable shape, of great interest and value 
not only to officers of the Grovernment, but to the people 
generally. The compilations made therefrom embrace 
statements of the financial condition of the companies 
respectively; of their revenue, ownership, -and control ; the 
nature and extent of their business ; their operating and 
other expenses, and the cost of construction ; together 
with various statistics, covering specified periods, as to 
employees, their number and pay, supplies, repairs, taxes, 
funded debt, capital stock, freight earned, bridges, rolling- 
stock, stocks of other corporations and bonds owned by the 
companies, characteristics of the road-bed, quantity of land 
acquired and disposed of, receipts and expenditures of land 
department, &c. 



492 THE EXECUTIVE DEPARTMENTS. 



CHAPTER XXXI. 

THE DEPARTMENT OF AGRICULTURE. 

13'^8. The act of May 15, 1862, created a Department 
of Agriculture, and assigned it to the charge of an officer 
designated as Commissioner of Agriculture. The design 
of such department, as expressed in the act, is to acquire 
and to diffuse among the people of the United States use- 
ful information on subjects connected with agriculture, in 
the most general and comprehensive sense of that word, 
and to procure, propagate, and distribute among the people 
new and valuable seeds and plants. 

IH"^©. Although designated a department, it is not to 
be confounded Avith or assimilated in character with the 
high executive departments of the Grovernment. It is to 
be classed rather as an independent bureau, for it has no 
connection with or relation to either of those departments. 

1S8®. Its organization, as provided for by the statutes, 
is according to the following designation of officers : 

1. The Commissioner. 

2. A Chief Clerk. 

3. A Chemist. 

4. An Assistant Chemist. 

5. An Entomologist. 

6. A Microscopist. 

7. A Botanist. 

8. A Statistician. 

9. A Superintendent of Experimental Grardens, &c. 

10. An Assistant Superintendent. 

11. A Disbursing Clerk. 



THE COMMISSIONER OF AGRICULTURE. 493 

12. A Superintendent of Seed Room. 

13. An Assistant Superintendent. 

14. A Librarian. 

15. An Engineer. 

16. A Superintendent of the Folding Room. 

The Commissioner of AeBicuiiTURE. 

1S81. The Commissioner is authorized to appoint the 
Chief Clerk, who in all cases, during the necessary absence 
of the Commissioner or in case of a vacancy, is required 
to perform the duties of the Commissioner. He is also 
authorized to appoint the other employees provided for by 
act of Congress. (R. S., § 523.) 

1S8^. Both the Commissioner and the Chief Clerk are 
required, before entering upon their respective . duties, to 
give bond, the former in ten thousand dollars and the lat- 
ter in five thousand dollars, conditioned for the rendering 
of a true and faithful account to the Treasurer of the 
United States, quarter-yearly, of all moneys received by 
them in virtue of their office. (R. S., § 524.) 

1S8II. The Commissioner is invested with the charge of 
the building and premises appropriated to the department, 
and of the library, furniture, fixtures, records, and other 
property appertaining to the department. (R. S., §§ 197, 
525.) 

1S84:. He is required to procure and preserve all in- 
formation concerning agi'iculture which he can obtain by 
means of books and correspondence and by practical and 
scientific experiments, accurate records of which experi- 
ments are to be kept in his office ; also by means of the 
collection of statistics, and by other appropriate means 
Avithin his power. He is required to collect new and valu- 
able seeds and plants ; to test by cultivation the value of 
such of them as may require such tests ; to propagate* such 



494 THE EXECUTIVE DEPARTMENTS. 

as may be worthy of pi'opagation, and to distribute them 
among agi'icultm-ists. (E.. S., § 526.) 

1S8<5. He is required to confine the purchase and dis- 
tribution of seeds by the department to such seeds as are 
rare and lincommon in the country, or to such as can be 
made more profitable by frequent changes from one part 
of the country to another ; and the purchase or propaga- 
tion and distribution of trees, plants, shrubs, vines, and 
cuttings to such as are adapted to general cultivation and 
to the promotion of the general interests of horticulture 
and agriculture throughout the United States. (E,. S., § 
527.) 

1S8®. The Commissioner is required to make annually 
a general report of his acts, in wi'iting, to the President 
and to Congress, in which he may recommend the publica- 
tion of papers forming parts of or accompanying his report, 
which shall also contain an account of all moneys received 
and expended by him. He is required also to make special 
reports on particular subjects whenever required to do so 
by the President or either House of Congress, or when he 
deems it necessary ; also, on or before the 15th of Decem- 
ber in each year, to make a report in detail to Congress of 
all moneys expended by him or under his direction. (R. 
S., §§ 528, 529.) 

1S8T . He is requu'ed to direct and superintend the 
expenditure of all moneys appropriated to the Department 
of Agi'iculture, and to render accounts thereof. (R. S., § 
3677.) He is thus the disbursing officer of his department, 
and renders his accounts of disbursements to the First 
Auditor of the Treasury. 

1388. The duties of the several officers described as 
subordinate to the Commissioner are not specifically pre- 
scribed by law, but they follow from and are implied in 
the designation given to the officer suggestive of his pecu- 



THE DEPARTMENT OF AGRICULTURE, 495 

liar avocation. These duties may be generally and briefly 
referred to. 

I. The Chemist. 

1S8@. This officer has charge of the operations in the 
laboratory of the department. He analyzes specimens of 
soils from different sections of the country, in order to as- 
certain their individual physical properties, their chemical 
constituents, and their producing power; also, with the 
same end in view, marls, guano, artificial and natural fer- 
tilizers. His labors are also directed to the analysis of 
products, viz., wines, grapes, cereals, &c. ; also of plants, 
food material, and to, the answering numerous letters of 
inquiry from farmers, brewers, and others on special sub- 
jects of investigation in agricultural chemistry. 

II. The Entomologist. 

131^0. This officer experiments, receives, and furnishes 
information regarding the natural history and habits of in- 
sects which effect more or less injury to plants, trees, fruits, 
&c. ; and he receives information and makes suggestions, 
and imparts all the information obtained through experi- 
ments. or knowledge derived from all sources regarding the 
remedies which may be applied to effect the destruction of 
particular insects or to stop or diminish their ravages. The 
results of his experiments are exhibited in the preservation 
of prepared specimens of numerous plant and fruit devour- 
ing insects and larvae, as well as specimens of vegetation 
showing their methods of destruction. 

III. The Botanist. 

1S®1. This officer has charge of the herbarium of the 
department, comprising thousands of specimens of prepared 
and dried plants of numerous species, specimens of seeds, 



496* THE EXECUTIVE DEPARTMENTS. 

woods, &c.„ carefully arranged, assorted, and labelled with 
a view to convenient reference, inspection, and study. 
Specimens are being constantly received froui all parts of 
the country and a large portion of the world, requiring 
increasing labor in their investigation, study, classification, 
and preservation. 

IV. The Statistician. 

1^9'J. The Statistician edits the publications of the 
department, receives and publishes statistics in relation to 
the productions of different sections of the country, as to 
the growth and consumption of animals and live stock of 
all descriptions, the production of wool, the increase or 
decrease of farms and farm products in different sections : 
as to cotton growth and consumption ; as to the market 
prices at different times in different parts of the country of 
farm products ; as to exportation and importation of farm 
products.; as to immigTation into this country, and, in fact, 
all conceivable data regarding the interests and promotion 
of agriculture. 

iSHIS. The other officers named have varying duties 
appropriate to and within the scope of their specific depart- 
ment of labor, as expressed in the designation of the office 
by which they are respectively known. These duties need 
not be specified. 



INDEX. 

Accounts : section! 

Bureau of, in State Department 89 

Oaths to. by employees in War Department 108 

Fiscal year as to, commences when 184 

, Of internal taxes to be kept separate 185 

Of disbnrsing officers, how stated 568 

Division of, in Treasurer's Office 723 

in Land Office 1255 

Adjutant-General's Bubeau : 

In charge of whom 157 

Duties of; reports to, &c 157 

Agriculture, Department of : 

Accounts of, where settled 548, 567 

Official bonds of Commissioner and Chief Clerk.. 1005, 1021 

Purpose and organization of 1378, 1379 

Duties of Commissioner of 1381, 1387 

Appropriations for expenditures 1386, 1387 

Distribution of seeds, plants, &c., by 1384, 1385 

Chief Clerk of, appointment and bond 1005, 1021, 1380 

Property of, custody, &c 1383 

Keports of Commissioner of 1386 

Chemist, Entomologist, Botanist, Statistician, duties 
of, in 1389-1393 

Alaska : 

Killing fur-bearing animals in 305 

Nationalization of vessels owned by residents of 309 

Seal fisheries in 394 

Alcohol : 

Free of duty to scientific institutions, wlien 233 

Alien Enemies : 

President may' restrain, apprehend, &c 16 

Appeals : 

From decision of collector of customs 386, 387 

From collector of internal revenue 752, 753, 783 

Appointments : 

Division of, in Treasury, duties 428-432 

in Post Office Department 932 

in Interior Department 1169 

Appropriations : 

Officer to disburse, designated by head of department.. 258 

Estimates of 272-274 

Warrant on Treasury for, to specify what 275, 276, 338 

Balances of, disposition of 277 

32 (497) 



498 INDEX, 

Appkopriations : (Continued.) section. 

Balances of, applicable only to expenses of fiscal year.. 339 

Balances covered in Treasiny 340 

Accounts of, opened in Division of Warrants, &c 361 

Balances taken up bj^ snrplus-fnnd warrant 277, 361 

Appi-opriation warrants described 362, 363 

• Moneys drawn from Treasury under appropriations, 

how 364 

Eeqnisition of department for mone3'S from, form of, 

&c 364 

Form of warrant of Secretary of Treasury for moneys.. 365 

Estimates of Light-house Board for 450" 

Account of, in otTice of First Comptroller 507 

For War Department, application of, reported annu- 
ally... 11], 574, 593 

For army, account Isept by Tliird Auditor 593 

For navy, application of to be reported , 614, 1040 

Artificial, Limbs: 

Transportation of persons entitled to 141 

Assay Offices. (See Mints, &c.) 
Astronomical Observations : 

Under direction of Bureau of IS'avigation, 'Navy De- 
partment 1089 

Attachment : 

Of property of delinquent debtor 848 

Attorneys of Pension Claims: 

Fees of, how regulated 1289, 1290 

Attorney-G-eneral : ( See Department of Justice.) 

Compromise of internal-revenue cases bj^ 232, 754, 965 

Concurrence required to reversal by Secretary of Treas- 
ury of ruling in certain cases , 250, 980 

Assistant for JPost OfHce Department 831 

Has supervision of the several department solicitors.... 954 
General duties of, advice and opinions to departments.. 959 
May submit questions of laAv to iiis subordinates, when.. 960 
Eftect to be given to their conclusions if approved by 

him 960 

To conduct suits in Supreme Court and Court of 

Claims , 961 

To furnish professional service to head of department 

or bureau, when 962 

Duty as to suits in Court of Claims afl'ecting any de- 
partment or bureau 963 

To exercise general supervislorx over oflScers of coui-ts 

and their accounts 964, 971 

To defend officers of Congress 966 

To employ attorneys to assist United States attorneys. 968 
To direct district attorneys in examination of wit- 
nesses in certain cases 969 

To provide departments and bureaus with counsel, 
when 969 



INDEX. 499 

Attorney-General: (Continued.) _ section. 

To commission special counsel as assistant United 

States attorney 970 

To issue requisitions on appropriations for his depart- 
ment 971 

To regulate official bonds of clerks of United States 

courts 972 

To publisli official opinions of law officers 973 

Reports to Congress 974 

To prescribe rules for jail in District of Columbia and 

penitentiaries 975 

May designate jails and penitentiaries, when and where 976 

May provide for confinement of juvenile oflfenders 977 

May provide for confinement in asylum of insane con- 
victs 978, 979 

To examine titles to lands before purchase by United 

States 981 

Enlargement of liis duties by recent enactments 982 

Duties of his assistants 983, 984, 985 

Office of and distribution of duties in 985 

Duties as to adjudication of suspended land entries.... 1231 



B 

BiiANK Agency : 

To be established by Postmaster-General 841 

Division of, in Post Office Department, duties 931 

Bounty : 

Of colored soldiers, Secretary of War custodian of.. 138, 521 
Accounts for soldiers' pay and bounty, by whom set- 
tled 521, 583 

Claims of soldiers for, &c 138, 521, 583 

Bounty Land : (See Public Lands.) 

Warrants for, issued by the Commissioner of Pen- 
sions 1281, 1315 



c 

California : 

Compensation for surveys of public lands in 1227 

Captured and Abandoned Property : 

Division of, duties 443 

Cemeteries, National : 

Purchase and condemnation of land for 143 

Porter's lodge to be erected at entrance of 144 

Superintendent thereof, duties and salary 144 

Officer to inspect the same and report 145 

Care and protection of 145, 146 

Graves to be marked with headstones, &c 146 



500 INDEX. 

Census : section. 

Accounts of, settled by Fifth Auditor 631, 636 

Duties of the Secretary of the Interior as to 1102, 1136 

Office of Superintendent of, &c 1136 

Charts : 

Of northwestern lakes, sale of, to navigators 109 

Chief op Engineers, Bureau of : 

Duties of 173, 174 

Chief of Ordnance, Bureau of: 

Duties of 175 

China: 

Court-house and jail for American convicts in 70 

Claims : 

Investigation of, by any department U..... 36 

In Court of Claims, depai'tment to furnish evidence for 

defense 37 

Against the departments may be sent to the Court of 

Claims 46, 336 

Examiner of, in State Department 93 

For the transportation of troops ; miscellaneous war 

claims 165 

For subsistence, &c.; commutation of, &c 170 

All claims adjusted in the Treasury Department 183 

Paj'ment of, to be withheld when claimant is indebted.. 251 

Alabama Claims, judgments 294 

Allowance of, in certain cases to be reported to Con- 
gress 341 

Compromise of 408 

Division of miscellaneous. Second Comptroller's Office, 

duties of 525 

Soldiers' pay and bounty ; sailors' pay and bounty 521 

Lost propertj\ (Act March 3, 1849.) 521 

{Quartermaster and commissary stores, under act of 

July 4, 1864 521 

Southern Claims, Commissioners' awards 521 

Oregon and Washington Territory, Indian claims 521 

State claims, &c 521 

Prize-money ; prize-lists 521 

Bountj^ and backpay 138, 521, 583 

For steamboats. Third Auditor may take testimony... 592 

Under act of July 4, 1864 595, 604 

For prize-money 624 

For back pay, travelling expenses, &c., navy 629 

Claims commissions, accounts of 636 

For refund of internal taxes to be made within two 

years 752 

For refund and abatement of internal tax or penalty.. 783 

Internal revenue, miscellaneous 786 

Counsel provided for departments and bureaus on in- 
vestigation of 969 



INDEX. 501 

Claims : (Continued.) section. 

Under treaties witli Indians, Secretary of the Interior 

to regulate presentation of 1105 

Swamp-land indemnity claims, where audited 1258 

Kepayment of purchase-monej'' for lands erroneously 
entered 1257 

Clebks : 
' Number, &c., to be reported annually to Congress... 41 

Clothing : 

May be issued to soldiers who have had contagious dis- 
ease 118 

Coast Suevey: 

Persons employed in, to be reported to Congress 301 

Allowances g;o officers and men of armj;- and navy on 

duty 322 

jMaps and charts of, how disposed of 323, 491 

Division of Revenue Marine, duties of, as to 426 

Accounts of, where settled 494, 566 

Officers of the army and navy to be employed in 490 

Officers of Coast Survey 492 

Report of, to Congress, what to contain 492 

Coinage. (See Mints and Assay Offices.) 

Regulations as to purqliase, &c., of minor coins 385 

Counterfeiting, detection of 441, 443 

Colleges : 

Arms, &c., may be issued to 116 

Collectors of Customs: 

Defense of, by United States attorneys 196 

Deputies may be invested with powers of collector, 

when 199 

Deputy may be assigned duties of naval office, when.. 202 

Deficiencj'^ in compensation, how supplied 203 

Extra compensation to, constructing public buildings... 271 
Accounts of, settled by First Auditor 548 

Colored Soldiers : 

Retained bounty fund in custody of Secretary of War.. 138 

Commercial Relations : 

Secretaiy of State to report to Congress on 62 

Information of, by consular officers 62, 83, 84 

Information on, to be published in newspapers 65 

Information compiled in Division of Statistics, State 
Department 92 

Commissary-General's Bureau : 

Duties of 168-170 

Commissary Sergeants: 

Secretary of War to select 123 

Commissioner of Customs : 

Origin of office and general duties of 528, 529, 534 

To settle customs accounts 529 

To prescribe official forms for custom-houses 530 



502 INDEX. 

Commissioner of Customs: (Continued.) section. 

To approve certain official bonds 531 

To malte annual report to Congress 532 

Statement of balances by, conclusive 533 

I Deputy of, duties 535 

Further organization of office into divisions 536, 537 

Customs Division, duties of 538 

Form of Commissioner's certificate to a settled account.. 538 

Warehouse and Bond Division, duties of 539 

"Warehouse, transportation, and export bonds de- 
scribed 540, 541 

Bond account of customs officer 541 

Book-keeper's Division, duties of 544 

Miscellaneous Division, duties of ^ 545, 546 

Accounts officers of courts for fees in customs cases 545 

Official bonds of customs officers filed 545 

Accounts for refund of duties 546 

Judgment against customs officer paid by Treasury, 

when 546 

Commissioner of Fish and Fisheries : 

To have aid of executive departments 54 

Commissioner of Indian Affairs : (See Indians, &c.) 

Management of all Indian matters by 1261 

To examine all accounts connected with same 1262 

Annual reports to Congress by 1263 

Merchandise required at making of Indian treaty to 

be purchased by 1264 

To determine whether attorney or agent has fulfilled 

contract with Indians 1265 

His consent required to assignment of Indian contract 1266 
License to trade with Indians subject to his approval.. 1267 

May remove persons from reservations 1268 

To report hostilities of Indians to Congress 1268 

To supervise contracts with Indians 1269 

Maj^ appoint traders, &c 1270 

May advertise for and purchase supplies, &c 1270 

Origin of office of; organization of same 1271, 1722 

Divisions of Finance, Accounts, Lands, Civilization, 
Medical and Educational, and Records and Files 1273-1278 
Commissioner of Internax, Revenue: 

Deputy, duties of, prescribed by 195, 730 

Compromises by 232, 408 

Accounts of, settled by whom 631, 636 

Origin of office of; duties of Chief Clerk 730, 731 

Organization of office 733 

Duties of the Commissioner 734-781 

To prescribe penalty of collector's bond 735 

His certificate requisite to authorize payment to col- 
lector 736 

To prescribe oath for tobacco inspector and fees 737 



INBEX. 503 

Comm'b of Internal Kevenue : (Continned.) section. 

Special Agents, employment of, Division of 738, 791 

To prescribe pfij^ of storekeepers 739 

To assign officer to distillery wareiiouse 739 

Approval of ganger's bond and fees 740 

Assignment of supervisors, compensation, &c 741 

May authorize seizures 742, 778 

Dut.y in case of neglect or I'eftisal of person to list 

property 743, 744 

To make inquiry as to taxes due under former laws, &c 745 

To determine fees, &c., in cases of distraint 746 

To direct bill in chancery to enforce lien for taxes 747 

Invested witii cliarge of real estate acquired in pay- 
ment. of internal-revenue debts 748 

May sell or release same 748, 1011 

To establish rules for district attorneys and others as 

to suits 750 

His sanction requisite to suit for taxes, fine, penalty, 

or forfeiture 749 

To certify diligence of collector in collection of taxes.. 751 

To remit and refund taxes, wlien 752 

Appeals to, from decisions of collectors 753 

To compromise, when 754 

To prescribe hydrometers and other instruments 755 

To assess on distiller taxes on spirits removed from 

distillery, &c 756 

Exemption of distillers of brandy in certain cases 757 

To prescribe form of distiller's bond and notice of dis- 
tiller and rectifier 758 

To entertain appeal from distiller against collector 758 

To approve bond for free withdrawal of alcohol 759 

To examine monthly returns of distillers 760 

To prevent resumption of suspended distilleries 761 

May prescribe precautions in i-educing capacity of dis- 
tilleries 762 

May issue tax-paid stamps in lieu of stamps accident- 
ally lost 763 

To prescribe form of books for rectifiers and liquor 

dealers 764 

To prescribe security on export of spirits and to- 
bacco 765, 769 

Also manner of afiixing and cancelling permits for re- 
moval, &c 765 

Also regulations relative to purchase bj^ one brewer 

from another 765 

After sale of distillery he may permit warehouse to be 
used for storage of spirits distilled by former pro- 
prietor 766 

May prescribe forms for persons engaged in manufac- 
ture of tobacco 767 



504 INDEX. 

Comm'e of Inteenal Kevenue: (Continued.) section. 

May order destruction of abandoned or condeniued 

tobacco, snuff, or cigars 768 

To prescribe rules as to refund on tobacco, snuff, and 

cigars 770 

Also as to inspection of cigars, &c 771 

To prescribe form of returns of bankers and banking 

associations 772 

To assess omitted tax on manufactured articles -re- 
moved without stamp 773 

To establisli rules for allowance of drawback 774 

May alter the style, &c., of stamps, and provide for 

cancellation of same 775 

May establish mode and time of assessing or collecting 

taxes, when 776 

May dispose of forfeited spirits 777 

May pay for detection, &c., of violation of internal- 
revenue laws 779 

To estimate expense by districts of assessing and col- 
lecting ■ 780 

To permit use of distillery warehousi^ by successors in 

busiijess 781 

Suits reported to 782 

Divisions of Law, Appointments, Accounts, Distilled 
Spirits, Assessments, Stamps, and Eevenue Agents. 

in office of 782-791 

Commissioner op Land Office: 

Appeals from 1141 

Office of; origin and organization of 1188, 1238 

Charge of snrveys and sale of public lands 1188 

Divisions of the Land Office ; officers of same 1210, 1238 

Secretary of the President to sign land patents in 1211 

Duties of Commissioner 1212-1237 

Returns of public lands made to him 1214 

To audit and settle accounts relative to same 1214 

To furnish exemplifications of patents or papers 1215 

Fees of, for same , 1215 

Duties of, after completion of surveys 12] 6 

Receives monthly retin-ns of moneys paid 1217 

On his recommendation, Laad Office may be discon- 
tinued 1218 

To entertain appeals from registers and receivers 1219 

To establish maximum charge for surveys 1220 

To fix minimum price of reserved lands when offered 

in market ; 1221 

Maj^ correct error in entry of lands 1222 

To approve contracts for surveys of public lands 1223 

His instructions to be taken as part of contract 1223 

To provide for ascertainment of cost of surveying pi'i- 
vate land claims 1225 



INDEX. 505 

Commissioner of Land Office: (Continued.) section. 

To fix prices per mile for public surveys.. 1224 

May cause survey of township at cost of settlers, when.. 1225 
Ma.v cause siu-vey of forest lands in Oregon, California, 

and Washington Territory at augmented rates 1226 

Maj^ determine compensation for surve3^s in Oregon 

and California 1227 

To regnlate assignment of bounty land warrants 1228 

To locate such warrants 1229 

To correct error in location of bounty land warrant.... 1230 
To adjudicate suspended land entries and pre-emp- 
tions 1231 

To report adjudications to Congress 1232 

To order sales of fragmentary tracts without Pi'esi- 

dent's proclamation 1233 

Issue of new patents, on confirmation by board of ad- 
judication 1234 

To decide cases for indemnity to States for swamp 

lands .' 1235 

Encouragement of growth of timber, regulations by... 1236 

To enforce all statutes relating to public lands 1237 

Recorder in office of 1239 

Divisions in office of 1238-1260 

Commissioner op Patents : 

Patents to be countersigned by 1324 

Applications for patents to 1327-1329 

May require specimens or a model 1328 

Re-examination may be ordered of rejected applica- 
tion 1332 

May entertain appeals from Board of Examiners 1333 

Applicant may appeal from, to Supreme Court of Dis- 
trict of Columbia 1333 

He may still proceed by bill in equity, if refused 1333 

To give appellant notice of time of hearing such appeal.. 1361 

To furnish the court with grounds of his decision 1361 

May be examined by the court under oath 1361 

To advertise applications for extension of patents. 1334, 1363 
May prescribe rules for register and renewal of trade- 
mark 1339, 1365 

To give official bond..... '. 1346 

To superintend all matters relating to patents, &c 1347 

To classify and arrange models, specimens, &c 1348 

Disposition otherwise of models, &c., by him 1349 

May refuse recognition to patent agent, when 1350 

May require papers filed to be printed 1351 

To cause publication of specifications, issues, &c 1351 

To determine price to be paid for copies 1352 

Reports to Congress of moneys received 1353 

Also list of patents issued 1353 

Papers authenticated by, evidence in court 1355 



506 INDEX. 

Commissioner of Patents : . (Continned.) section. 
Charger! with care of the collection of exploring expe- 
dition 1354 

His examination of applications for patent and issue of 

same 1357 

May extend time of filing applications 1357 

To notify claimants of rejection 1358 

To determine priority In case of interference 1359 

To prescribe rules for taking evidence in patent cases.. 1360 

To receive payment of patent fees 1364 

To regulate the registry of trade-marks 1366 

Kestriction upon, as to such registry 1366. 

To regulate transfer of trade-marks 1367 

Duties as to registry of prints and labels 1368 

To furnish volume of patent specifications and draw- 
ings to each executive department 1369 

Commissioner of Pensions: 

To issue bounty land warrants 1202 

Office of, origin 1279 

To execute the pension and bounty land laws 1280 

To appoint person to sign bounty land warrants for him.. 1281 

To detail clerks to investigate fraud 1282 

May regulate admission of evidence of military service.. 1283 
To i-eview proof on which bounty land w^arrant issued.. 1284 
Certificate of examining surgeon subject to his approval.. 1285 
Ma J' designate persons to achninisteroaths to applicants 

for pensions 1286 

May accept oath administered otherwise 1286 

May suspend payment of pension, when 1287 

To furnish blanks and instructions to applicants for pen- 
sions -... 1288 

To notify applicant on issuing certificate 

To forward to pension agent applicant's agreement with 

his attorney as to fees 1289 

To direct fee to be paid in certain case 1289, 1290 

To cause invalid pensioners to be examined at intervals.. 1291 

May organize boards of examining surgeons 1292 

Has control of medical referee 1293 

May appoint civil surgeons to examine invalids, &c 1294 

May make personal examination 1294 

May pay money conunutation in lieu of artificial limbs.. 1295 

General duties of oflice of 1296 

Deputy, duties of 1306 

Office of, organization of 1307, 1308 

Divisions in office of, duties of 1309«^1318 

Compasses : 

Superintendent of, office of 1090 

Compromise : 

B}^ Sixth Auditor and Postmaster-General in post-office 
claims, &c 646, 845 



INDEX. 507 

Compromise : (Continued.) sectio:!t. 

Ill interval-revenue cases 232, 408, 754. 965 

Of claims generally, pi-oceedings required, &c. 408, 1008, 1022 
Of postal claims 845 

COMPTKOLLER OP THE CURRENCY : 

Office of, origin, &c., appointment 792 

Duties of, term of office and bond 794-825 

Deputy, duties of, bond, &c 793 

Deputy not to be interested in national banking asso- 
ciations 793 

Chiefs of Division in office of 793 

Annual report to Congress, what to contain 795 

Not to be interested in national banlcs 794 

Certificate, &c., executed by him, evidence in court.. 796, 797 
Increase and reduction of bank stock to be valid only 

on his approval 798, 799 

His authority requisite to commencement of national 

bank 798 

Installments of stoclc paid to be certified to 798 

To authorize banks to commence business .■. 798 

To determine increase of bank stoclv 799 

To approve reduction of capital stock of national banks.. 800 

To receipt to banks for deposit to secure circulation.... 801 
His countersign requisite to assignment of any bonds so 

deposited 801 

To keep book to record such assignments, &c 802 

Has access to Treasurer's books of deposits of bonds... 803 

Treasurer's books open to him 804 

To give power of attorney to banks having bonds on 

deposit, to receive interest due 803 

May i-eceive additional security when deposited bonds 

become depreciated 805 

May permit exchange of deposited bonds, when 805 

To surrender bonds on cancellation of circulation 805 

To satisfy himself of legality of organization of national 

banks 806 

May permit banks to commence business, when 806 

To issue circulating notes to banks, when.... 807 

To cause notes and plates to be prepared, form of, 

&c 303, 808 

To have custody of notes and plates 808 

To replace worn-out notes 811 

May is.sue gold notes to national banks 812 

To notify banks to make good their reserve , 813 

On failure to appoint a receiver 813 

To give notice of banks selected by others to redeem 

circulation 814 

To appoint receiver on failure of banks to provide for 

redemption 814, 820 

To enforce payment of deficiency in capital stock 815 



508 INDEX. 

Comptroller of the Currency : (Continued.) section. 

To call for special reports as to condition of banks 816 

May ascertain as to failure to redeem notes 817 

To give notice to noteholders of redemption, when 818 

May sell deposited bonds of banks or cancel the same, 

when 818, 819 

When to make diAadends to creditors of banks 821 

To institute suit for forfeiture of bank franchise 822 

To appoint receiver on insolvency of a bank 823 

To examine into aifairs of national banks 824 

Savings banks to report to 825 

Divisions in office of 826-829 

Congress : 

President may convene, in extra session 6 

When the President maj^ adjourn the same 6 

Bills passed by, to be submitted to the President 9 

President may convene, elsewhere than at the Capital, 

when 11 

Bills passed by, to be received by Secretary of State... 58 

Acts of, where lodged, &c 90 

Accounts of, where settled 499, 566 

Officers of, to be defended in court by the Attorney- 
General 966 

Constitution : 

Amendments to, published by Secretary of State 60 

Construction Branch, Treasury : 

Duties of 471-473 

Construction and Repair : 

Bureau of, Navy Department, duties 1085 

Consular Bonds: 

Approval of, by Secretary of State 67 

Consular Bureau, State Department : 

Business transacted in 82-85 

Chief of 82 

Consular Officers : 

Description of 79 

Regulations for, published by State Department 80 

Reports required of, as to foreign commerce, &c 83, 84 

Contracts : 

Prohibited for payment of moneys exceeding appro- 
priations 50 

To be made after advertisement only, except 51 

Prohibited for longer than one j'ear, when 52 

Reports of, to Congress by Secretary of War Ill 

Copies of certain, to be filed in Returns Office 139, 1182 

Officers making, to be furnished with forms, &c 140 

For Quartermaster Department supplies 164 

For Subsistence Department supplies 169 

To be reported to Congress by the Secretary of tiie 
Treasury ., 255 



INDEX. 



509 



Contracts : (Confmuecl.) section. 

For materials for liglit-hoiises 453 

Filed ill office of First Comptroller 503, 508 

For carrying the mail.. 842. 893, 898, 900, 901, 902, 907, 909 

Division of, in Post Office Department 936 

Default in, for public printing paper, prosecution of... 1014 

Of Navy Department, report of, to Congress 1040, 1069 

For supplies of navy under direction of the Secretary 

of thekavy 1066, 1068 

For tobacco may be made by the Secretary of the Navy.. 1070 
Of navy to be in writing and copies tiled in Eeturns 

Offlc/. T. 1072 

Of War and Navy to be tiled in Returns Office 1117 

Officers authorizod to make, to have printed instruc- 
tions and blanks 1073, 1154 

For paper for public printing to be approved 1155 

For survey of public lands 1223, 1247 

Counterfeiting: 

Suppression of 441-443 

Courts of United States : 

Accounts of officers of, settled by First Auditor. 548, 560, 971 

Clerks of, official bonds of 972 

Customs : 

Statement of exports and imports to be furnished Pub- 
lic Printer annually 104 

Free entry certain goods 107 

Adulterated drugs and medicines 198 

Entry without invoice may be authorized 205 

Sugars, standard of 206, 207 

Proof of liquors 208 

Bond to produce proof of character of imports 209 

Appeals to Secretary of Treasury from exaction of 

duties 210 

Appraiser to act out of his own district, when 211 

Bules for appraisement to be prescribed by Secretary 

of Treasury 211 

Stoi-es, yards, and cellars for bonded goods, lease of... 212 

Sales of, bonded goods, proceeds of 213 

Free duty to foreign war vessels on purchase from 

warehouse 214 

Abatement and refund of duty in certain cases 215 

Transportation of dutiable goods under bond 216-218 

Refund of duties, remission of same 219, 242, 249, 546 

Drawback and debentures 220, 221 

Extension and cancellation of export bonds 222 

Internal-revenue exports 228 

Alcohol free of duty to scientific institutions 233 

Importation of cattle may be prohibited, when 306 

Appeals to Secretary of the Treasury from collector's 
decision 386, 387, 391 



510 INDEX. 

Customs : (Continued.) sectioit. 

Collector's decision conclusive, when 387 

Secretary's decision final unless suit brought, when 388 

Division of, in Treasury, duties of 386-395 

Entry of imported merchandise described 390 

Wareliouse bonds, approval of 392 

Bonded routes and common carriers 393, 440 

Transportation of goods 393, 439, 440 

Investigation of frauds in ti'ansportation 398 

Invoices and entries, correction of errors in 394 

Correspondence with consular officers 394 

Duties of division as to entry, appraisal, ajid delivery of 

goods 394 

As to dutiable values 394 

Supervision of appraisers 394 

Seal fisheries in Alaska 394 

Compromise customs cases 395 

Division of Special Agents, Treasury 436-440 

Special agents' accounts 436 

Smuggling and frauds, prevention of. 437 

Supervision of officers of 438 

Warehouse bonds, supervision of 440 

Customs accounts, settlement of 529, 554 

Customs Division, offices of Commissioner of Customs 

and First Auditor 538, 554 

Warehouse, export, and transportation bonds 539, 540 

Bond account of, officers , 541 

Official bonds of officers of, where filed 545 

Judgments against officers of, how paid 546 

Assenting opinion of Attorney-General requisite to re- 
versal, &c., of ruling in customs cases 980 

D 

Dead Letters : 

Postmaster-General to provide for return of 892 

Division of, in Post-Office Department. 945 

Described 946 

Departments : (See Executive Departments ; also State, 
War, &c.) 
In case of death, resignation, &c., of head of, how sup- 
plied 12 

Diplomatic Officers: 

Description of 78 

Organization and duties of Bureau of, in State Depart- 
ment 86 

Accounts, where settled 499 

District of Columbia : 

Funds of, on deposit with United States Treasurer 719 

Three-sixty-five bonds of 293 



INDEX, 511 

District Attorneys: section. 
May be allowed compensation bj^ Secretary of Treas- 
ury, when , 224 

Emolument accounts of ." 935 

Disbursing Agents, Disbursement of Public Moneys : 

Head of department may employ 30, 48 

Disbursements by, subject to inquiry 153 

Bonds of accents. Secretary of the Treasury to direct 

penalty 252 

Collectors of internal revenue as 259 

Special accents to disburse 263 

May be suspended, when .' 269 

May be allowed additional expenses 270 

Instructions to, as to deposit of funds 379 

Regulations as to accounts of, with depositary 383 

Duplicates of lost and destroyed checks of, to issue 384 

Disbursina: clerks of Treasury, duties of 444, 445 

War and JSTavy disbursing officers, accounts settled by 

whom ;. 520 

Of Medical Department, accounts' of 520 

Of Ordnance Department "'. 520 

Accounts of "War Department contingencies 520 

Of Quartermaster's, Subsistence, and Engineer De- 
partments 520 

Of pension agents 520 

Accounts of, disbursements for relief of freecimeii! .".'."."..' 520 

Of marine corps ; 520 

Of navy paymasters and navy agents .".*.'.'".'.'.' 520 

For nav.v pensions 520 

Bonds of disbursing officers of War and Navy, where 

filed ■ 522 

Disbursing accounts of executive departments at Wash- 
ington, where settled 566 

Disbursements by Treasurer on warrant of Secretary'.'. 706 

Disbursements in Department of Justice 985 

Bonds of disbursing clerks subject to approval by 

Solicitor of Treasury 1005 

Division of Disbursements, Interior Department'. 1170 

To deposit funds with Treasurer of United States 719 

Documents : 

Congressional Printer to be furnished with, by depart- 
ment, when 42 

Distribution of, to courts of United States 1108 

Distribution of, by Secretary of the Interior 1107-1113 

Superintendent of, to be appointed 1116 

Division of. Interior Department 1179 

Drawbacks and Debentures : 

Authority of Secretary of Treasury as to 220, 221 

Fraudulent claims for '. 234 



512 INDEX. 



E 

Education, Bureau of : section. 

Oi'igin and duties of. 1370 

To collect statistics of education 1371 

Commissioner at head of 1372 

Divisions in and organization of 1373-1376 

Engraving and Printing, Bureau of : 

Duties of 474 

Engineers, Chief of Bureau of : 

Appeals from decisions of, as to Wasiiington Aqueduct.. 136 
Reports as Superintendent of Public Buildings and 
Gromids 136 

Equipment and Recruiting: 

Duties of Bureau of 1084 

Estimates of Expenditures and Appropriations : 

Heads of departments to specif}^ what 49 

Report of Secretary of War as to 110 

For Quartermaster's Department of the army 163 

For PajaTiaster-GeneraFs Department 167 

Fiscal year for, commences Avhen 184 

Reports to Congress by heads of departments 272-274 

Book of estimates, liow compiled 360 

By Secretary of Navy 1034, 1041 

For Interior Department, how prepared 1172 

Evidence : 

Authentication of papers by heads of executive depart- 
ments 45 

Transcript of account is, of balances due United 

States 580, 594, 646, 652, 675 

In post-office suits 646, 652 

Certificate of Comptroller of Currency, &c 796, 797 

Copies of papers under seal of Solicitor of Treasury 1003 

Copies of papers certified by Commissioner of Land 

Office 1215 

Copies of papers certified by Commissioner of Patents. 1355 
In patent cases, rules ma}'' be prescribed for 1360 

Examiner of Claims, State Department: 

Duties, &c., of ; 93 

Under supervision of Attorney-General 954 

Executive Departments : 

President may require written opinions from 3 

Acts of, are acts of the President 23, 25 

Head of each a constitutional adviser of President, &c.. 25 

Heads of, general functions and duties 25, 26 

Clerks in, examination, &c 27 

Disbursing clerks in 28 

Chief Clerks in, duties generall}' 29 

Special agents in, bond, &c 30 

Hours for transaction of business in 31 



INDEX. 513 

Executive Departments : (Continued.) sectW 

Legal holidays in 32 

In absence of liead of, who to perform duties 34 

In absence, &c., of head of a bureau of, who 34 

Officer or clerl<: to administer oaths, when ■;... 35 

May have services of counsel, when 36 

Heads of, not to employ attorneys, &c 38 

May have advice, &c., of officers of the Department of 

Justice, when 38 

Head of, may not change a balance of account stated 

by an accounting officer 39 

Decision of Comptroller therein, conclusive upon 39 

Head of, to report expenditures of contingent fund.... 40 
Clerks in, head of, to report number, &c., to Congress.. 41 
Heads of, to furnish Congressional Printer with docu- 
ments, when .'. 42 

Title to land for public buiidings, examination re- 
quired by 43 

Opinion of Attorney-General may be required by head 

of 44 

Authentication of papers by 45 

Claims on, may be sent to Court of Claims by, when... 46 

May refuse to comply with call of Court of Claims, when.. 47 

Maj' employ disbursing agents 48 

Prohibited from expending in excess of appropriations.. 50 
Contracts by, prohibited, involving payments in excess 

of appropriations *. 50 

Contracts to be made by, on advertisement, except 51 

Contracts by, prohibited for longer than a j'ear 52 

To have printing, bitiding, &c., done at Government 

Printing Office 53 

To be furnished with volume of patent specifications... 1369 

Advertisements by 53 

Commissioner of Fish and Fisheries to have aid from... 54 

Estimates by heads of 272, 273, 274 

Head of, may send claim to Court of Claims 336 

Form of requisitions for moneys from Treasury 364 

Accounts of, where settled 499, 566 

To be furnished legal counsel and services by Attorney- 
General, when 962. 969 

Suits in Court of Claims affijcting 963 

Exports and Imports. (See Customs.) 
Extradition of Criminals: 

Proceedings as to, by Secretary of State 72 

Fifth Auditor : 

Origin and organization of office of 630, 633 

General duties 631 

33 



514 INDEX, 

Fifth Auditor: (Continued.) section. 

Accounts settled by 631, 636 

Deputjs duties of 633 

Diplomatic and consular accounts adjusted in 634, 636 

Finance.; 

Division of, in Post Office Department 942 

Fines, Penalties, and Forfeitures : 

Kemission of 223, 329, 409, 410 

Eemission of, by Postmaster-General and Sixth Audi- 
tor 648, 845 

For cutting, &c., ship timber for beuelit of naval pen- 
sion fund 1076 

Mitigation of, by Secretary of the ISTavy 1076 

On navy to be applied to navy hospital fund 1081 

First Auditor : 

Origin of office of 547 

General duties of 548-551 

Accounts subject to his adjustment 548 

Mode of certifj^ing accounts 549 

Prohibited from trading or purchase of public securi- 
ties, &G .550 

Kequired to audit account on direction of Comptroller.. 551 

Deputy, duties of 552 

Organization of office' of, into divisions.- 553 

Customs Division, duties of 554^558 

Accounts of customs officers, different classes 

of 540-543, 554-557 

Fines, penalties, and forfeitures, accounts of 543 

Public Debt Division, duties of 559 

Judiciary Division, duties of , 560 

Warehouse and Bond Division, duties of 564, 565 

Treasurer of the United States, accounts settled by 566 

Mints and assay offices, accounts of ' 566 

Disbursing accounts of departments at Washington... 566 
First Assistant Postmaster-General: 

Divisions in office of 929 

First Comptroller: 

Warrants of Secretary for moneys to be charged on 

books of .' .'. 276 

To countei'sign same, also Treasurer's drafts on 365 

Origin of offi^ce of 494 

Duties of 496-508 

Accounts settled by 499 

Duty as to adjustment and preservation of public ac- 
counts 496 

To superintend recovery of debts and direct suits... 496, 502 
To direct First and Fifth Auditors to settle particular 

accounts, when 497 

To report annually to Congress delinquent officers 498 

To approve bond of Treasurer of the United States, 



INDEX. 515 

FiEST Comptroller : (Continued.) section. 

Seci-etaiy of Senate, and Clerk of the House of Eep- 

resentatives 500 

Prescribes penalty of bond of collector of internal reve- 
nue 500 

To report delinqnent officer to Solicitor for suit 501 

To add commissions and interest to account wlien suit 

brought 502 

To file contracts 503, 508 

Not to engage in trade or in purchase of public lands 

or securities 504 

Deputy Comptroller, duties of 505 

Chiefs of Division in office of 506 

General duties of office 507 

Ledger appropriation accounts kept in office of 507 

Power of attorney for collection of moneys filed in office 

of 508 

Official bonds filed in his office 508 

Appeals to, from decision of Sixth Auditor 642, 837 

Fiscal Year : 

When to commence 184 

Foreign Eelations : 

Secretary of State to report on , 62 

Diplomatic Bureau, duties as to information obtained.. 86, 87 

Foreign Postage : 

On letters detained in foreign countries 68 

Foreign Mails: 

Office of, duties 948 

Accounts of 949 

Fourth Auditor: 

General duties of 613 

Accounts settled by 613 

To keep account of receipts and expenditures of navy.. 614 

To receive and preserve accou nts 614 

To record requisitions of Secretary of the JSTavy.... 614, 628 

To report application of navy appropriations 614 

Accounts of lost or captured vessel, how settled 615 

Disbursements bj^ order of commander, allowance of... 616 

Accounts of seamen on wrecked vessels 617 

To determine day of loss of unheard-of vessel 617 

Mode of settlement of accounts in such cases 617 

To allow compensation for loss of ettects on lost ves- 
sel 617, 618 

Certified transcript of account bj'-, evidence in suit 619 

Deputy, duties of 620 

Organization of office of 621 

Divisions in office of, duties of 622-629 

Accounts for pay of navy and marine corps, settled 

where 622 

Navy agents' accounts settled by 623 



516 INDEX. 

Fourth Auditor: (Continued.) sectiojt. 

Allotments of officers' pay settled by 623 

Claims for prize-money •. 624 

Navy pensions settled in Navy Pension Division of 625 

All accounts journalized in Book-keeper's Division..., 628 

Claims for back pay, accounts of decedents, &c 629 

Frauds : 

Officer or clerk of department to administer oath on 

investigation of 35 

In regard to license to ti-ade with insurrectionary States.. 330 

Checks upon, in Third Auditor's office 610 

Free Delivery: 

Of mail matter. Division of, duties 930 

Freedmen : 

Hospital for 1164 

G 

Gold Certificates : 

May issue, on gold deposits 254 

Receivable in payment of duties 254 

H 

Homestead Entry. (See Public Lands.) 

Hospitals : 

For navy in charge of Secretary of the Navy , 1081 

Fund for navy, how derived,... 1081 

Sites for nava\, to be procured by Secretary of the 

Navy 1082 

For freedmen. District of Columbia 1164 

Hospital Stewards : 

Secretary of War to appoint 127 

Hydrographic Office : 

Attached to Bureau of Navigation, Navy Department.. 1088 
Purpose of 1088 

I 

Indians, Indian Affairs, &c. : 

Ute tribe of. Secretary of the Treasury to set apart 
fund for 295 

Accounts of agents, settled by whom 520, 578, 682 

Superintendent of, and Indian agents, official bonds, 
where filed 522 

Contracts for transportation in Indian service, where 
filed 522 

Stocks, bonds, &c., in trust for, in custody of Treas- 
urer of the United States , 716 



INDEX. 517 

Indians, Indian Affairs, &o.: (Continued.) sectiox. 

Claims arising under treaties witii 1105 

Sale of arms in Indian country to be prohibited 1106 

Kegulations for government of Indian agents 1119 

Bonds of Indian agents.... 1119 

Limits of Indian agencies to be prescribed 1120 

Purchase and distribution of goods for 1122 

Disbursement of annuities to 1123 

Investment of Indian funds 1124 

Moneys to be withheld from 1125 

Contracts with, oversight of ., 1126,1132 

Payment to incompetent or orphan 1128 

Expenditures for, to be under supervision of Board of 

Commissioners 1185-1187 

Payment of monej^s withheld from... 1129 

Buildings on Indian lands reverted to the United States, 

sale of 1130 

Traders selling arms, &c., to be excluded from Indian 

country .'. 1131 

Certain Indian tribes may be excepted from labor rule. 1133 

Division of Interior Department, duties of 1173 

Accounts of Indian agents, &c., examination 

of 1174, 1262, 1274 

Trust funds of, accounts of, examined 1175 

Osage Indian trust lands '. 1252 

Under management of Commissioner 1261 

Traders to, may be appointed 1270 

Purchase of goods for 1264, 1270 

Supervision over contracts with 1265, 1266, 1269 

Licensing and appointing of Indian traders.. 1267, 1270, 1276 

Persons may be removed from reservations 1268 

Hostilities of, to be reported to Congress 1268 

Accounts for Indian supplies, where settled 1273 

Indian lands and reservations..... 1275 

Depredations by 1276 

Medical and educational affairs of 1276, 1277 

Trust fund bonds of, where deposited 727 

Indian Commissioners, Board of : 

Action to be revised by Secretary of- the Interior 1127 

Origin and purpose of 1184 

To supervise expenditures of moneys for the Indians.. 1185 

Powers of members of 1186 

To examine and approve accounts of contractors for 
Indian supplies 1187 

Indian Division : 

Second Comptroller's office, duties of 525 

Informers : 

Compensation to, in cei'tain cases 229, 246 

Compensation adjusted in Navigation Division 407 



518 INDEX. 

Insane Persons: section. 

In the army, admission to Government Hospital 142 

Convicts, Attorney-General to provide for confinement 

of 978, 979 

Of navy to be confined in hospital 1060 

Secretary of the Interior to appoint superintendent of 

hospital for 1161 

Admission to hospital for 1162 

Convicts confined in same by order of Secretary of the 

Interior , 1163 

Insolvent Debtors : 

Discharge of, by Postmaster-General 844 

Inspection : 

Division of, in Post Ofiice Department 939 

Inspectob of Customs : 

May be assigned duties of naval oflice, when 202 

Compensation of, may be increased, how 204 

Insbectob-Gbneral's Office : 

Duties of 178 

Insurrection and Rebellion : 

President may suppress — 19, 20 

Investigation of frauds in obtaining or using license to 

trade between States, &c 330 

Prohibition on transportation of vessel or goods to State 

in rebellion... 331 

Interior Department : (See Secretary of Interior.) 

Disbm-sing clerk of, aecounts, where settled 636 

Assistant Attorney-General detailed as Solicitor of, 

duties of 984, 1167 

Origin and organization of 1096, 1097 

Internal Revenue : ' (See Commissioner of Internal 
Revenue.) 

Accounts to be kept separate by States, &c 185 

Deputy Commissioner of, duties to be prescribed 195 

Collectors may be allowed additional compensation 227 

Collectors at certain ports may have charge of exports... 228 
Distraint of property for taxes and restoration of sur- 
plus of sales under... , 230 

Award of compensation to informer, when 229 

Abatement of taxes on distilled spirits, when 231 

Compromise in, by Secretary of the Treasury, Attor- 
ney-General, and Commissioner 232, 965 

Alteration of stamps, &c.,may be authorized by Secre- 
tary of the Treasur.v 235 

Restoration of proceeds of goods sold 236 

Frauds on, detection of, accounts of, &c 237, 636 

Collectors of, as disbursing agents 259 

Depositaries may be designated to receive moneys of... 260 
Fermented liquors and articles in Schedule A, draw- 
back on 261 



INDEX. 519 

Internal Revenue: (Continued.) section. 

Duties of Division of, in Secretary's office 396-411 

Drawbacks adjusted in tliat division 406 

Informer's sliares also .-..■ 407 

Compromise of claims, suits, &c 408, 754 

Refund and abatement of taxes, accounts, and claims 

for 231, 411, 636, 783 

Lands sold under direct tax law 411 

Alcoholic spirits free for scientific institutions 411 

Accounts, where settled 499, 636, 786 

Bond of collector, as disbursing agent, penalty fixed 

by Comptroller 500 

Accounts of Commissioner of, settled by wliom 631, 636 

Division of, in office of Fifth Auditor 635 

Expenses of office of ; accounts for 636 

Stamp accounts for, where settled 636 

Collectors' accounts, settlement of 636 

Stamp agents' accounts 636, 790 

Agents, surve3^ors of distilleries, accounts of 636 

Duties of Solicitor of '. 732 

Suits for refund of tax or penalty, limitation on 753 

Special taxes, stamps, &c., questions as to 784 

Distraints for taxes due 784 

Lands acquired in payment of taxes 784 

Distilled Spirits, Division of, and system of taxation... 787 

Distillery, bonded warehouses... 787 

Withdrawa,l of spirits 787 

Rectified spirits, process in regard to 788 

Issue, safe-keeping, &c., of stamps, accounts, &c 790 

Revenue Agents, Division of 791 

Commissioner o.f, duties 734 

Collector of, bond approved by Solicitor of Treasury... 1005 

J 

Japan:. 

Court-house and jail for American convicts in 69 

Judiciary : 

Accounts settled, where 499, 560 

Justice, Department of : 

Officers of, to give advice to other departments 956, 959 

To be furnished by Sixth Auditor with evidence for 

suit ^ 646 

Origin and organization of 953-9-55 

Officers of, and their general duties 954-957 

Distributiou of statutes, reports, &c., to courts by 958 

To prosecute post-office suits 967 

Requisitions on appropriations for, to be issued by 

Attorney-General 971 

Office of Solicitor of Treasury in 985, 986 

Supreme Court reports to be furnislied to 1108 



520 INDEX. 



Labels. (See Prints, &c.) section. 

Lands. (See Public Lands.) 

Letter Boxes : 

May be established, by whom 875 

Letter Carriers : 

Salaries of, fixed by whom 873, 874 

Uniform to be prescribed, by wliom 873, 874 

Life-saving Service : 

Establishment of stations in 314-316, 493 

Sale of materials belonginoj to 316 

Origin and organization of 493 

Remission of penalties incurred 316 

Award of medals for life saving 493 

General superintendent of, duties, &c 493 

Light-house Board : 

Secretary of Treasury president ex officio of 320 

Secretary of Treasury may discontinue lights, when... 321 

Assignment of keepers and compensation 321 

Re-establishment of lights 321 

Revenue Marine Divisio;:, duties of, as to 427 

Duties of 446-457 

Officers of; election of chairman 446, 447 

Times of meetings, &c 448 

Secretary of Treasurj^ may convene 448 

To furnish estimates of expenditures 450 

To purchase sites for liglit-houses, when 451' 

To prepare plans, &c., for constrnction of 452 

Materials to be procured bj" contract 453 

To arrange light-house districts .* 454 

To marlvall pier-heads.. 456 

Clerical business.iu office of 457 

Accounts, where settled 557 

Light-house Property : * 

Sale of, by Secretary of Treasury, when 240 

Loans and Currency, Division of : 

Duties of 412-422 

Supervision of bonded debt 412 

Account and record kept by 412 

N'umber of loans outstanding 413 

Pacific railroad bonds 413 

Funded loans of 1891 and 1907, 4 and ^ per cent.. 414, 415 

Same to be exchanged for five-twenty bonds 415 

Public calls for five-twenties 416, 417 

Statement of bonded debt 417 

Caveats filed in this division 419 

Duplicates of lost or destroj^ed bonds issued by 419 

Gold and currency certificates 420 



INDEX. 521 

Loans and Cureency, Division of : (Continued.) section. 

District of Columbia securities 420 

Kedeemed and mutilated notes and currency 421 

Distinctive paper for United States notes and securi- 
ties 422 

Account of, kept with Bureau of Engraving and 

Printing 422 

Paper for internal-revenue stamps 422 

Duties of, in Treasurer's office 724 

Louisville and Portland Canal: 

Expenses ascertained and rates of toll fixed annually.. 154 

M 

Mackinac, Island of : 

National Park on 147 

Mail Contractors : 

Deductions from pay of 898 

Fines on, may be imposed by Postmaster-General 910 

Mail Equipment : 

Division of, in Post Office Department 940 

Mail Depredations : 

Expenses of investigation may be .advanced by Post- 
master-General 926 

Stolen property may be returned to owner 927 

Office of, in Post Office Department, duties of 952 

Marine Corps : ^ 

Paj^ accounts of, settled by Fourth Auditor 622 

Marine Hospitals : 

Appointment of Supervising Surgeon of; office and 
duties of 325, 475-479 

Disposition of fund collected for 326 

Sale and lease of buildings 327 

Accounts for expenses of, where settled 557 

Fund for support of 478 

Medicine and Surgery: 

Bureau of, in Navy Department, duties of 1094, 1095 

Meteorological Observations : 

Secretary of War to provide for 104 

Militia : 

Returns of, to be reported by Secretarjr of War, &c. 114, 133 
Military Justice, Office of : 

Duties of 177 

Military Prison: 

At Eock Island 132 

Military Warrant Division : 

In Land Office, duties of 1253 

Examiners as to assignments of land warrants and 
scrip 1253 

Prepares revolutionary and Virginia military scrip 1253 



522 INDEX. 

Mineral. Lands. (See Public Lands.) section. 

Mints and Assay Offices : 

Bonds of officers of 262 

Coina<?e and assa}^ of bullion 304 

Coinage, &c., under snpevintendence of Director of.... 304 

Bureau of the Mint, duties of 458-470 

A.ssa}- offices, where situated 460 

Officers of each mint 461 

Director of the Mint, appointment and duties of.... 463, 469 

To make annual report 464 

To determine annual salaries 465 

To employ artists in preparing devices, moulds, &c 466 

Maj^ establish valuation of silver bullion 467 

Conversion of silver into trade dollars, &c , 468 

Silver coins, transmission of, to Assistant Treasurers, 

&c. 469 

Minor coins, delivery of by director 470 

Accounts of, settled by First Comptroller and First 
Auditor 499 

Mississippi River : 

Improvement of 148, 150 

Money-order Business : 

Separate accounts of, to be kept 644 

Money-order offices established by Postmaster- Gen- 
eral 917 

Postmaster -General may forbid payment of money 

order, when...., 920 

Accounts and returns of 921-923, 925 

Money-order Office, general duties of...' 950 

National Banks : 

Ma.y be designated as public depositaries 279 

Redemption of notes of. by Treasurer of United States 714 

Notes of, to be returned for redemption, when 715 

Condition of, to be reported to Congress 795 

Increase and reduction of stock of, valid only on ap- 
proval of Comptroller of Currency 798, 799, 800 

Not to commence business until authorized by Comp- 
troller 798 

Installments of stock paid in to be certified to Comp- 
troller 793 

Bonds of, on deposit to secure circulation 801, 805 

Assignment of same 801 

May withdraw bonds on cancellation of circulation. ►.. 805 

Regularity of organization, inquiry into 806 

Circulating notes to be issued to, when 807 

Notes and plates for circulation, how to be prepared... 808 

"Worn-out notes of, replaced 811 



INDEX. 523 

National Banks : (Continued.) sectioit. 

Gold notes may be issued to banks, when S12 

To be notified to mal^e good their reserve 813 

On failure after sucli notice, receiver to "be appointed... 813 
As to redemption of notes and selection of redemption 

agencies 814, 818, 820 

Enforcement of payment of deficiencv in capital stock 

of ■; 815 

Special reports from, may be required , 816 

Failure to redeem notes subject to inquiry 817 

Cancellation or sale of bonds deposited by, when... 818, 819 

Dividends to creditors bj'' Comptroller 821 

Franchise of banks to be forfeited at suit, wlien 822 

Keceiver to be appointed by Comptroller on insolvency 823 

To be examined by Comptroller 824 

Division of, in Treasurer's office 725 

Bonds of, to secure circulation and United States de- 
posits, where filed 725 

Annual duty on, how collected 726 

Redemption Agency of, in Treasurer's office 728 

Eedemption of notes of, in Treasury 729 

National Park : 

Island of Mackinac 147 

Naval Accounts : 

Division of, in Second Comptroller's office, duties of... 525 

Nautical Almanac: 

Supervision of, to be directed by Secretary of Navy.... 1044 
Office of, under direction Bureau of Navigation, Nav}' 
Department 1089 

Naval Vessels: 

Lost and wrecked, accounts 615, 617 

Eftects of officers and men on lost vessels 617, 618 

Loss of vessels unheard of, time to be determined, how 617 

Navigation, Division op : 

Duties of, in Treasurj"^ Department 396-411 

Registering, &c., ofvessels 397, 398 

Marine documents, considered by 399 

Pi'otection of pas.sengers 396 

Questions regarding entry and clearance of vessels 400 

Requisite of entry and clearance.. 401, 402 

Carriage of passengers in emigrant vessels 404 

Tax on tonnage 405 

Drawbacks, adjustment of 406 

Informer's compensation 407 

Compromise of claims by 408 

Remission, fines, penalties, and forfeitures 409, 410 

Internal-revenue matters considered by 411 

Bureau of, m Navy Department, duties of 1087 

Navy : 

Pay accounts settled by Fourth Auditor 622 



524 INDEX. 

Navy Agents : section. 
Accounts of, where settled 623 

l!^AVY Department : 

Keceipts and rfspenditures of, account kept, bj^ whom 614 

Organization and origin of 1026 

Bureaus of , 1027-1035, 1083-1095 

Estimates of appropriations for, how furnished 1034 

Negroes : 

Captured from vessels in slave trade 21 

Non-Commissioned Officers, Army : 

Examination to be provided for by Secretary of War.. 129 

O 

Observatory : 

Attached to Bureau of Navigation, Navy Department. 1089 

Officers of the United States : 

President may appoint and commission same, when... 5, 8 
What officers the President may suspend, and when... 13 
Biennial register of names, &c., to be published and 
distributed 1114 

Official Bonds : 

President may increase, given by certain officers 15 

Treasurer of the United States, approved by whom 500 

Of postmasters, approval of, &c 856, 859 

Division of, Post Office Department, duties of 933 

Of certain officers requiring approval of Solicitor of 

Treasury 1005 

Of naval storekeepers on foreign stations 1047 

Ordnance : 

May be issued to colleges 116 

Secretary of War to make regulations for care of and 

supply 120, 125 

To distribute quota of arms and equipments to certain 

States 135 

Bureau of. Navy Department, duties of 1092 

Oregon : 

Public lands in, survey of at augmented rates 1226 

Allowance of compensation for surveys in 1227 

Osage Indians : 

Trust lands, sale of in charge of Land Office 1252 

Accounts for sales, where kept 1256 



Pacific Railroad Companies : 

Indebtedness of 248 

Inspection books, &c., of Union Pacific Eailroad Com- 
pany 328 



INDEX, 525 

Pardons: ^^^™ 

President may grant 4 

Clerk of, in Department of State, duties of 94 

Clerk of, in Department of Justice, duties of 985 

Pabis : 

Allowance to consular officei'S at, from fees 7d 

Passports : 

Secretary of State to issue ob 

Clerk of, in Department of State, duties of 94 

Patents : 

Constitutional provision as to •••• j^oZl 

Legislation in regard to • 1322, 1323 

Term for which granted • lf23 

Requirements of law as to 132o 

Fees to be paid •• •. • •••••• 1^26 

Application and specifications of, to contani what. 1327-1329 

May be issued to assignee, executor, &c 1330 

Caveat may be filed, requisites of 1331 

Proceeding on rejection of application for* 1332 

Appeals of applicant on rejection 1333 

Applicant may proceed by bill in equity, when 1333 

Extension of, application to sliow what 1334 

Designs, busts, statues, &c., may be subject of 133o 

Same mav be patented for what terra 1336 

List of, to be reported to Congress 1353 

Examination of application for 13o7 

Time of filing applications for, may be extended 1357 

Priority of, to be determined in case of interference... 1359 

Inoperative or invalid patents may be replaced 1362 

Specifications and drawings of, to be furnished depart- 
ments ^^^^ 

Patent Office: 

Accounts of, settled by Fifth Auditor 548, 631 

Patents issue under seal of, recorded in 1165, 1324, 13o6 

Origin of 1^^^' ^^^^ 

Assignments of, to be recorded in 1330 

Caveat maybe filed in j^^l 

Record of trade-mark in ••••••• 1^^7 

Organization of and officers in 1340, 1341 

Examining divisions in 1343 

Clerical divisions in 1342 

Examiners in, statute qualification of 1345 

Proceedings on appeal in court to be filed m 1361 

Prints and labels may be registered in 1368 

Paymaster-General's Bureau : 

Duties of 166, 167 

Pensions: ^ ^ ^ , u 

Accounts of navy agents for payment of, by whom set- 



tled 



520 



Bonds of agents to pay navy pensions, where filed 522 



526 INDEX, 

Pensions : (Continued.) sectio>t. 

Army pension accounts, by whom settled 590, 605, 607 

Navy pensions, accounts of 625 

Navy pension fund, Secretari'' of Navy trustee of 1076 

Investment of fund by him 1077 

Applicant for navy pension to be examined by board, 

»fcc 1078 

To be certified by Secretary of Navy to Commissioner 

of Pensions 1079 

Privateers' pension fund. Secretary of Navy trustee of. lOSO 
Fund to be derived from t;wo per cent, of prize-money. 1080 

Privateersmen entitled to 1157 

Particular form of voucher for 1158 

Medical referee and examining surgeons may be ap- 
pointed by Secretary of Interior 1159 

Bonds of agents for paying 1160 

Division of, Interior Department 1178 

Fraud in obtaining, how investigated 1282 

Oath of applicapt for, before whom to be taken 1286 

Payment of, may be suspended, when 1287 

Applicant for, to be furnished witli blanks, »&;c 1288 

And to receive notice of issue of certificate 1288 

Invalid pensioners to be examined from time to 

time 1291, 1292, 1294 

Persons entitled to 1297 

Invalid pensioners 1297 

Pensioners of war of 1812 1298 

Widows and children 1299 

Dependent relatives entitled to 1300 

Amount of, for total disabiUty 1301 

For permanent specific disability 1302 

Times of payment of 1303 

Mode of pajaiient of 1304 

Number of agents for paying 1303 

Number of pensioners and amount of payments 1305 

Certificates for, where issued 1310 

Transfer of pensioners; accounts of examining sur- 
geons ^ 1310 

Payment of arrears due deceased pensioners 1310 

Surgical examinations, supervision of, &c 1311 

Claims of invalids adjusted 1312, 1313 

Navy pensions, examination of claims for 1314 

Widows' and dependents', where examined 1316 

Frauds in obtaining, investigation of 1317, 1318 

PiBACY : 

President may suppress 17 

Postal Union Treaty : 

Description of 948 

Post Office Department : (See Postmaster-General.) ' 

Disbursing Clerk, accounts of, where settled 636 



INDEX. 527 

Post Office Department : (Continued.) section. 

Accounts of, settled by Sixth Auditor 641 

Debts due, collection of 643 

Monej'-order business 644, 667 

Expense of postal service, quarterlj^ statement of 645 

Financial condition of, Sixth Auditor to report 653 

Orio-inand officers of : 830, 831 

Assistant Attorney-General for, duties of 831, 952 

Divisions in 929-952 

Post Offices : 

Number of 833 

To be established by Postmaster-General 854 

Appointment and removal of postmasters of fourth 

class 855 

Notice to Sixtli Auditor of appointment and removal.. 855 

Official bonds and commissions of postmasters 856 

Application of payments made by postmasters 857 

Vacancies hi post offices, how supplied 858 

Postmasters to execute new bonds 859 

Hours of duty in post offices 860 

Additional allowances in certain post offices 871, 872 

Postmaster-Genekal : 

Sixth Auditor to report to 641 

Warrants of, countersigned by Sixth Auditor 642, 650 

Duties of, oath of office, &c 835 

Assistants of, number and duties 832, 929, 935, 941 

To keep inventory of property in his department 836 

May appeal to First Comptroller from Auditor's decis- 
ion on his accounts 837 

Maj' negotiate postal treaties and reduce or increase 

postal rates with foreign countries 839 

To transmit cop jr of postal convention to Secretary of 

State..... 840 

To establish Blank Agency 841 

To furnish Sixth Auditor duplicate of mail contracts... 842 
To issue warrants carrying postal revenues to proper 

credit in the Treasury 843 

May discharge insolvent debtor from imprisonment.... 844 

May consent to remission of fine, penalty, &c 845 

Or to compromise of claim 845 

Eeports of, to be made to Congress 846 

To furnish Secretary of Treasury with annual esti- 
mates 847 

Mayapply for attachment in certain cases 848 ■ 

To direct payment to Treasury of postal revenues 849 

May direct transfer and safe-keeping of same 850 

To submit estimates to Congress for appropriations 851 

Postal monej's drawni from Treasury on his warrant... 852 
To act with other officers to prepare and approve xDlans 
and estimates for new buildings 853 



528 INDEX. 

Postmaster-General : (Continued.) section. 

To establish post offices 854 

To appoint and remove foiu-tli-class postmasters 855 

To notify Sixth Auditor of same 855 

To approve postmasters' bonds and countersio;n com- 
missions 856 

To apply payments made by postmasters, when 857 

To notify sureties of default of their prhicipal 857 

To supply vacancies in post offices, Avhen 858 

To require postmastei's to execute new bonds, when... 859 

To direct bnsiness hours at office of postmasters 860 

To prescribe time of closing mails 861 

And time of arrival and departnre of same 862 

And to keep register thereof in department 862 

And forms for postmasters' record of postages, &c 863 

Also form of quarterly account of postmasters 864 

May require oath to accompany same 865 

To fix salaries at new post offices temporarily 866 

To readjust certain salaries, when and how 867-86Q 

To make record of all orders as to salaries 869 

And to notify Auditor v • §69 

To designate distributing or separating offices and to 

make allowance for clerical services, where 870 

To malve additional allowances in certain offices.... 871, 872 

May discontinue post office or post route, when 872, 901 

To fix pay of letter carriers and prescribe uniform.. 873, 874 

May establish receiving boxes for mail matter 875 

To approve bonds of letter carriers 876 

To establish branch post-offices 877, 878 

To furnish postal balances of metric system 879 

To regulate mode of wrapping mail matter 880 

To provide for deliverj'' of newspapers and periodicals 

from cars or steamers 881 

May direct the return or disposition of mail matter 

seized for violation of law 882 

To provide for transmission of soldiers' letters unpaid.. 883 
Regulations for transmission of packages of newspa- 
pers 884, 885 

To provide stamps, &c., and regulate their sale 886 

To prepare special stnmps for official matter 887 

To provide sj'stem of registration of letters 888, 891 

To direct return of registered hitters sent to persons 

conducting lotteries or fraudulent scheme 889 

To direct publication of non-delivered letters 890 

To provide for registration without fee of packages of 
currency to Treasurer of United States for redemp- 
tion 891 

To provide for return, &c., of dead letters 892 

To contract with next lowest bidder on failure of ac- 
cepted bidder 896 



INDEX. 529 

Postmaster-General : (Continued.) section. 

To advertise foi- proposals for carrying the mails.... 893-895 

May make temporary contract, when 896 

To advertise mail lettings. 897 

To deduct from pay of contractors on delinquency 898 

To provide for carrying the mail on post roads 899 

To provide for carrying the mail to county court-houses.. 899 
May conti'act for carrying the mail on canals, plank 

roads, steam or other vessels 900, 901 

May extend the line of posts, v^'hen 901 

May designate one of two roads as the post road 901 

May change terminus of certain post roads 901 

May contract for mail carriage between post offices 902 

May pay master or owner of any vessel not regularly 

employed two cents per letter 903 

Examination for and seizure of letters on board vessels 

contrary to law '. 904 

Separate carriage of mails on overburdened route 905 

To classify mail routes , 906 

May contract for carriage by horse expi-ess, when 907 

May fix compensation of land-grant roads 908 

May contract for carrying the mail to and tlirough for- 
eign countries 909 

May impose fines on contractors for delay 910 

May arrange, on consent of Senate, for carriage of for- 
eign mails through United States territory.! 911 

May empower United States consuls to pay foreign 

postage on letters detained 912 

May regulate reciprocal charges on mail matter carried 

on foreign vessels 913 

May employ special agents 914 

Also railway postal superintendents 915 

Also resident agents at foreign ports 915 

Also agents on steamers to certain countries 915 

Also a general postal agency in Japan and China 915 

May authorize searches by special agents or other offi- 
cers 916 

May establish money-order system and supply 

blanks 917, 918 

May cause issue of money orders in lieu of others, 

when 919 

May forbid payment of money order to lottery dealer, 

&c 920 

Transfer of funds by, to pay money orders 921 

To require accounts from money-order offices 922 

At his request account to be opened at Treasury of 

money-order funds 923 

To pay expenses of money-order business from pro- 
ceeds 924 

34 



530 INDEX. 

PosTMASTEE-GENEEAli : (Continued.) sectioi^. 

To place to the credit of the United States Treasurer 

proceeds of same 925 

May advance expenses of mail investigations 926 

May ti'ansfer to contractors debts due by postmasters.. 926 

May deliver to owner property stolen from the mail.... 927, 
Ma J' dispose of certain quarterly returns ; also of printed 

mail matter uncalled for 928 

Divisions in office of, duties of 929-952 

Pre-emption Division : 

In Land Office, duties of y. 1252 

Charge of entries under pre-emption and tovrn-site 

laws 1252 

Of Osage Indian trust lands 1252 

Pee-emption Entry : (See Public Lands.) 
President of the United States : 

Qualification of 1 

Executive power vested in. 1 

Commander-in-chief of army, navy, &c 2 

May require written opinions from heads of executive 

departments 3 

May grant reprieves and pardons 4 

May make treaties on advice of Senate 5 

May appoint ambassadors, consuls, judges, and other 

officers '. 5 

May commission same during recess of Senate 5 

To inform Congress of the state of the Union 6 

To recommend measures to same 6 

May convene same in extra session 6 

May adjourn same on disagreement between the two 

Houses as to time 6 

May receive ambassadors and public ministers 7 

To take care that the laws are faithfully executed 8 

To commission all officers of the United States..... 8 

To approve or disapprove of bills passed by Congress.. 9 

May appoint officers of his household 10 

May convene Congress elsewhere than at the Capital, 

when 11 

May supply vacancy or absence in head of depart- 
ment , 12 

May suspend civil officers, except judges, during the 

recess of Senate, &c 13 

May increase official bonds of certain officers 15 

May apprehend alien enemies and suppress piracj%... 16, 17 

May compel departui'e of foreign vessel, when 18 

May call militia or use army and navy to suppress 

insurrection 19, 20 

Maj^ suppress slave trade 21 

Acts through heads of departments 23 



INDEX. 531 

Pbinting, Public, &c. : section. 
For departments to be done at Government printing- 
office 53 

Accounts of, where settled 499, 567 

Paper for contracts, for furnishing 1155, 1156 

For Interior Department 1180 

Prints, Labels, &c. : 

May be registered in Patent Office .•>1368 

Private Land Claims, Division of : 

In Land Office, duties of 1242 

Acts on claims based on British, Fretjch, Spanish, and 

Mexican titles 1242 

On JSTevv Madrid land claims 1243 

On Oregon and New Mexico donation and mission 

land claims 1244 

Of allotments to Indians 1245 

Of scrip issued in lieu of certain private claims 1245 

Provisions and Clothing: 

Bureau of, duties of. 1093 

Public Buildings and Grounds : 

Title to land on which to be constructed 43, 981 

Estimates for, to be accompanied by plan 49 

Disbursement appropriation for b}'' officer designated.. 258 

Operations on may be deferred 346 

Selection of site for may be set aside, when 347 

Accounts of, where settled 499 

Accounts of officers in charge of 499, 548, 567 

Plans and estimates for, to be prepared, &c........ 853, 1153 

Reports of chief of engineers in charge of 136 

Disbursements for by collectors of customs 271 

Plans of to accompany estimates for 272 

Public Debt : 

Balances of appropriation for pajmient not to be car- 
ried to surplus fund 277 

Form and denomination of United States notes 281, 282 

Sinking fund for payment of 283 

Record kept of bonds applied to same 283 

Proceeds of gold applied to cancellation of certain 

bonds '. 284 

Payment of any interest due on 285 

Payment of same may be anticipated 286 

Destroyed or defaced bonds may be replaced 288, 289 

Lost registered bonds may be replaced 290 

Registered bonds issued in lieu of coupon bonds 291 

Five per cent, bonds may issue in exchange for bonds 

loan of 1858 292 

District of Columbia bonds, three-sixty-fives 293 

Fractional currency redeemed in silver to be held as 

part of sinldng fund 296 

Reduction of legal-tender notes 297 



532 INDEX. 

Public Debt : (Continued.) section. 

Kedemption of bonds for account of sinking fund 298 

Issue of coin in exciiange for legal tenders 299 

Such legal tenders to be reissued on retirement of frac- 
tional currency 299 

Loan and Currencj' Division 412-422 

Loans outstanding, including Pacific railroad bonds.... 413 

mans of 1891 and 1907, 4 and 4J per cent '. 414, 415 

Exchange of for five-twent.v bonds 415 

Public calls for five-twent)' bonds 416, 417 

Statement of , 417 

District of Columbia securities 420 

Accounts of, settled by what officers 499, 559 

Schedules of interest due prepared in Register's office. 688 

Transfer of registered bonds..... 690, 691 

Conversion of coupon bonds 692 

Cancellation and destruction of notes, securities, cou- 
pons, &c 694, 696, 699 

Issue of United States bonds in Register's office 687 

Public Debtors : 

May be discharged from imprisonment by President... 14 

Public Documents : 

Expenses, distributing, &c., accounts for • 636 

Public Improvements : 

Contracts for material for, preference to American 
manufacture 155 

Public Lands: 

Accounts, where settled 499 

Sale of, when acquired for debt 342, 748, 1010-1012 

Surveys to he completed by Secretary of Interior 1137 

Discontinuance of land offices 1138 

Proof of settlement on. subject to pre-emption 1140 

Appeal from Commissioner of Land Office as to 1141 

Certain mineral lands may be set apart for pre-emption 1142 

Eri-oneously sold or entered, remedy for 1143, 1144 

Town sites on 1145, 1146 

Patents for, to holders of bounty land certificates 1148 

Lost bounty certificates, duplicates to issue 1149 

Adjudication of suspended entries of 1150 

In Yellowstone Park, for building, lease of 1151 

Settlers on swamp lands, relief of 1152 

Division of. Interior Department, duties of 1177 

Survey of, manner of, &c 1189-1191 

Number of land districts 1192 

Pre-emption, persons entitled to, proof required. 1193-1195 
Homestead entiy, persons entitled to, proof re- 
quired 1196,1197 

When entitled to patent and proof required 1198 

Timber culture entry, who may make 1199 

Proof required 1200 



INDEX. 533 

Public Lands : (Continued.) . section. 
Bounty lands, persons entitled to and evidence to ob- 
tain 1201, 1202, 1283, 1284, 1315 

Virginia military lands 1202 

Mineral lands, bow located and patented, &c 1203, 1260 

Desert lands, how sold, &c 1204 

Town sites reserved, on, bow surveyed and sold 1205 

Founders of city or town to file plat, &c 1205 

Agricultural college scrip 1205 

May be offered to highest bidder.- 1206, 1208 

Or at private sale, bow 1207 

Charge ior surveys established by Commissioner, 

&c 1220, 1224. 

Minimum price of reserved lands when brought into 

marlcet 1221 

Correction of error in entry of 1222 

Contracts for survey of ., 1223 

Forest lands in Oregon maybe surveyed at augmented 

rates , 1226 

Bounty land location, error in, may be rectified, how.. 1230 

Suspended entries of, how adjudicated, &c 1231, 1232 

Sales of, without proclamation of President 1233 

New patents issue on adjudication of suspended en- 
tries 1234 

Swamp land indemnity to States 1235, 1258 

Accounts of registers and receivers 1255 

Receipts and expenditures on account of depredations 

on 1256 

Five per cent, fund to States on sales of lands Avithin 

their limits 1256- 

Applications for repayments on failure of^title, where 

settled 1257 

Applications for change of entry of, erroneously pur- 
chased. 1257 

Contests between agricultural and mineral claimants... 1260 
PuBiiic Lands Division: 

In Land Office, duties of 1240 

In charge of Principal Clerk of Public Lands 1240 

Prepares tract-books of surveyed lands , 1240 

Record of disposals of lands kept in 1240 

Issues instructions bringing lands into market... 1241 

Public Moneys: 

Collection of moneys wltliheld 192 

Safe-keeping and disbursement of 252-279 

Bonds of disbursing officers.. 252 

Warrants of Secretary of the Treasury for 253 

Gold and bullion I'eceived on deposit..; 254 

Expenditures, estimates of 255 

Report of expenses of customs-houses 255 

Quarterly receipts, statement, publication of 256 



534 INDEX. 

Public Moneys : (Continued.) section. 

Treasurer's weekly statement of balances'. 257 

Officers to disburse, for public buildinjfs, designated... 258 
Collectors of internal revenue as disbursing officers.... 259 
Depositaries of, for internal revenue may be desig- 
nated 260 

Special agents to disburse, may be employed 263 

Secretary of the Treasury may direct payment to the 

Treasury 264 

Or elsewhere than in United States depositaries, when.. 265 

Transfer from one depositary to another 266, 380 

Examination of books, &c., of depositaries, receivers, 

&G 267, 268, 381 

Disbursing officers may be suspended 269 

Estimates of appropriations 272-274 

Warrants on Treasurer 275, 276, 338, 359 

Balances of appropriations reported to proper Auditor.. 277 

Same to be embraced in surplus fund warrant 277, 278 

ifational banks may be designated as depositaries.. 279, 373 

Sinking fund 283, 370 

Application of, to be reported to Congress 333 

Also receipts from internal revenue 334 

Balances of appropriations to apply onlj^ to fiscal year 339 

Covering balances and moneys in Treasury 340, 366 

Division of, in office of S'ecretarj^ of Treasury, duties 

of 373-385 

Sub-Treasury, act of 1846 relative to 373 

Accounts of deposits in that division 374 

. Certificates on deposit of 375 

Deposits of, when and how made 375 

Designation OT public depositaries 378 

Instruction to disbursing officers as to deposits 379 

Depositaries enumerared , 382 

Regulations as to accounts of disbursing officers with 

same 383 

Issue of duplicates for lost checks 384 

Regulations as to purchase and redemption of minor 

coins 385 

Safe-keeping and disbursement of, bv Treasurer of 

United States ' 706, 707, 713 

On deposit, subject to draft of Treasurer 712 

Not to be loaned, deposited, or exchanged, except, &c. 713 

Postal revenues, covering of in Treasur}'- 843 

Transfer and safe-keeping of postal moneys 850 

Public Property: 

Sale of, by Solicitor of Treasury 342 

By Commissioner of Internal Revenue 748- 

Discharge of from seizure and attachment 343 

Of Post Office Department, inventory to be kept 836 



INDEX. 535 

Public Surveys, Division op: sectioi^. 

In charge Principal Clerk of 1246 

Prepares instructions concerning surveys of public 

lands 1246 

Examines contracts for surveys 1247 

Has custod}^ of records as to Indian, military, light- 

iiouse, and other reservations 1248 

Has charge of establishment of State boundary lines... 1249 
In charge of all plats, field-notes, &c., of surveys 1250 

Q 

Quartermaster-General's Bureau : 

Duties of 158-165 

Finance, inspection, and clothing branches of 159-161 

Indebtedness of railroad companies 162 

Claims for supplies, &c 162 

Ti-ansportation, barracks, &c., miscellaneous claims... 162 

Quartermaster's Division: 

Second Comptroller's office, duties of 525 

R 

Kail WAY Classification and Mail Service: 

Divisions of, in Post Office Department 937, 938 

Kailroads, Division of : 

In Land Office 1251 

Charged with adjustment of grants to railroads and 

other internal improvements 1251 

Also with execution of laws giving right of way 1251 

Auditor of accounts of .* 1377 

Rebellion and Insurrection : 

President may suppress 19, 20 

War of, publication of official records of 156 

Eeceivers and Registers op Land Office : 

Accounts of 1255 

Recorder of Land Office: 

Division of, duties of 1239 

To affix seal to land patents and countersign same 1239 

To engross, record, and transmit patents 1239 

To prepare copies and exemplification of papers 1239 

Refund of Duties : 

Seci'etary of Treasury may pnake, in certain cases. 219, 249 

Register of Treasury : 

To keep account receipts and expenditures 670, 686 

To receive and preserve certain accounts 671 

To.record all warrants, except 276, 672, 682 

To certify balances of accounts to Secretary 673, 685 

To furnish copies of warrants to accounting officers 674 

His certified transcript of account evidence in suits 675 



536 INDEX. 

Kegisteb of Treasury : (Continued.) sectiok. 

To cancel certificates of registiy of vessels, when... 676, 677 

To receive copies of certificates of registry granted 678 

Also duplicate entries showing change of master or 

name of vessel 678 

Assistant, duties of 679 

Efi'ect of signature of Assistant, to documents 680 

Organization of oflice of 681 

Registry of warrants and drafts in 365, 683 

Entry of accounts on final adjustment 684 

Division of Receipts and Expenditures in office of.. 682-686 

Division of Loans in , 687-692 

Charge of accounts of bonds issued 687 

Prepares schedules of interest due on registered bonds. 688 

Bonds of United States, duties of, in regard to 689 

Ti-ansfer of registered bonds by 690, 691 

Conversion of coupon bonds, when 692 

Interest-bearing Treasur\' notes, duties as to 693 

Destruction of cancelled notes and currency 694 

Coupons of United States securities, cancellation of, 

&c 696 

Redeemed and exchanged United States bonds filed... 695 
Notes and fractional currency, process of cancellation 

of 699-702 

Note and Fractional Currency Division in office of,. 699-703 

Tonnage Division in office of 704 

Title to ships recorded in, statistics, &o, 704 

Registered Letters : 

System of registration provided by Postmaster -Gen- 
eral .' 888,891 

Return of, to sender, when 889 

Registration without fee of letters containing currency 

notes to be provided for bj^ Postmaster-General 891 

Division of, in Post Office Department 944 

Remission of Fines, Penalties, and Forfeitures: 

Power of Secretary, in case of want of invoice 205 

Power of Secretary, wiiere value of goods does not 

exceed five hundred dollars 223 

On vessels and merchandise, when 225, 243, 244, 245 

In connection with Life-saving Service 316 

Considered in Navigation Division 409, 410 

Consideration of, by Solicitor of Treasurj^ 1019 

Reprieves and Pardons. (See Pardons.) 

Returns Office : 

Copies of certain contracts to be filed in 139, 1182 

In Interior Department, purpose of, &c 1181 

Revenue Cutters. (See Revenue Marine Division.) • 

Revenue Laws : 

Decision of Secretary of Treasury conclusive, when 201 



INDEX. 537 

Eeventje Marine Division : section. 

Duties of 423-427 

Eevemie vessels, construction and management of, 

&c 423, 424, 426 

Purcliase of supplies for 425 

Officers of revenue cutters designated by, &c 425 

Coast Survey, Weiglits and 'Measures, Liglit- house 
Establishment 427 

Kevised Statutes of the United States : 

To be published by Secretary of State 59 

ErvERS AND Harbors : 

Surveys of, &c 113 

Water gauges for lower Mississippi, &c 148 

Improvement of Mississippi Eiver 150 

EocK Island : 

Military prison at 132 

S 

Salaries and Allowances : 

Division of, in Post Office Department 934 

Savings Banks : 

To report to Comptroller of Currency 825 

Seamen : 

Eeports of, to Congress by Secretary of State 61 

Searches and Seizures : 

Letters on vessels in violation of postal laws 904 

Special agents of Post Office Department may be autho- 
rized to make 916 

Secret Service Division: 

Duties of 441-443 

In charge of Solicitor of Treasury 1018 

Second Auditor: ■ 

Origin of office of; duties of, generally 569-574 

Accounts settled by 570, 572 

To detail clerk to sign papers ui his stead 573 

To settle pay of officers unable to account for property, 

when 572 

To keep accounts, receipts, and expenses of War De- 
partment 574 

Also debts due United States relative thereto 674 

To receive accounts from Second Comptroller and pre- 
serve the same 574 

To report annually to Secretary application of appro- 
priations 574 

To report as Secretary of War may demand, when 574 

T\) record requisitions of Secretary of War 574, 579 

Deputy, duties of 575 

Organization of office of 575 

Book-keeper's Division, office of, accounts settled in... 577 



538 INDEX. 

Second Auditor: (Continued.) section. 

Certificates of non-indebtedness issued by 578 

Transcript b.y, of accounts for suit 580 

Paymaster's Division in office of 581 

Indian Division in office of 582 

Pa}' and Bounty Division, claims settled in 583 

Division for Investigation of Fraud 584 

Property Division, accounts settled in 585 

Division of Inquiries and Replies 586 

Division of Correspondence 587 

Archives Division 588 

Miscellaneous Division, accounts settled by 589 

Second Assistant Postmaster-Genekal : 

Divisions in office of 935 

Second Comptroller : 

General duties of 509 

To examine accounts settled by Second, Third, and 

Fourtii Auditors 509 

To countersign requisitions of War and Navy Depart- 
ments 275, 509, 519 

To prescribe forms for disbui-sing officers of War and 

Navy Departments 509 

To preserve public accounts of his revision.... 509 

To prescribe rules for pajanent of arrearages to sea- 
men on vessels sunk or destroyed • 510 

To detail clerk to sign bounty certificates 511 

Settlement by, of accounts of paymaster of captured 

vessel 512 

Disbursements by order of any commanding officer 

maybe allowed bj' 513 

To fix date of loss of vessel unheard from 514 

Accounts of paymaster of vessel lost with papers, how 

settled 515 

Personal effects of officers and seamen on lost vessel, 

how settled for 516, 517 

To certify account of delinquent officer to Solicitor for 

suit 518 

Accounts subject to final revision by 520 

Claims settled hy .' 521 

Official bonds of War and Navy disbursing officers, and 

others, filed in office of 522 

Deputj', duties of 523 

Organization of office of, into five divisions 524 

Mode of settlement of accounts in office of 526 

Digest of decisions of 527 

Secretary of the Interior : 

General subdivisions of his duties 1099 

To keep inventory of public property 1100 

Duties as to the Territories 1101 

To sign requisitions for moneys for his department 1103 



INDEX. 539 

Secretary of the Interior : (Continued.) section. 

Reports to be made to Con>^-ress 1104 

To pi-escribe regulations for presentation of Indian 

claims 1105 

To prohibit sale of arms, &c., to Indians 1106 

To receive, distribute, &c., public documents 1107 

To furnish Supreme Court Reports to Department of 

Justice 1108 

To keep register of official publications, &c 1109 

To deliver publications only on official requisition 1109 

Distribution of public docimients by 1110-1113 

To publish and distribute Biennial Register of Govern- 
ment officers 1114, 1115 

To appoint superintendent of public documents 1116 

To establish Returns Office for filing contracts 1117 

To prevent misappropriation of streets, &c., in Wash- 

ingtOM 1118 

To see, that Indian agents give bond, &c 1119 

To prescribe rules governing Indian agents 1119 

To establish limits of Indian agencies 1120 

To commission all special agents and commissioners... 1120 

To discontinue sub-Indian agents, &c 1121 

Purchase and distribution of goods required by Indian 

treaties, &c 1122 

To regulate disbursement of Indian annuities 1123 

To invest cei-tain moneys received from Indian lands. 1124 
To withhold moneys from Indians holding captives.... 1125 
To determine whether contracts with Indians have 

been complied with in certain cases 1126 

To revise action Board of Indian Commissioners. 1127, 1187 

Payment to incompetent or orphan Indians 1128 

Payment of money withheld from Indians because of 

trespassing 1129 

To sell buildings on Indian lands reverting to United 

States * 1130 

To exclude persons from Indian country selling arms, 

&c 1131 

To examine into contracts made with Indians 1132 

To exempt Indian tribe from labor on reservations 1133 

To establish rules to enable Indians to obtain benefit 

of homestead laws 1134 

To prepare statement of payments from Indian ap- 
propriations 1135 

Reports as to details of same to Congress by 1135 

Duties regarding the census 1136 

To complete surveys of public lands 1137 

To discontinue land office in certain districts, when.... 1138 

To allow office expenses in land districts 1139 

To prescribe rules to establish settlement on public 
lands 1140 



540 INDEX. 

Secretary of the Interior : (Continued.) section. 

To entertain appeal from Commissioner of Land Office, 

&c 1141 

May set apart certain mineral lands for pre-emption... 1142 
To repaj' purchase-monej' of lands erroneously sold.... 1143 
To substitute otlier lands for those erroneously entered 1144 

To cause town sites to be surveyed and sold 1145 

May provide for survey and plat of town on public 

domain 1146 

To prescribe mode of surveys in Nevada, Oregon, and 

California 1147 

To transmit patent for bounty lands to holders 1148 

To duplicate lost bounty certificate or warrant 1149 

To establish rules for adjudication of suspended entries 1150 

To act with Attorney-General for approval of same 1150 

Has control of Yellowstone Public Park 1151 

May lease lands in, for building purposes 1151 

To afford relief to settlers on Missouri swamp lands.... 1152 

To approve plans and estimates for new buildings 1153 

To furnish blanks and printed instructions to oflScers 

authorized to make contracts 1154 

To approve contract for public printing paper, when... 1155 

May authorize purchase of same in open market 1156 

May place privateersmen on pension rolls 1157 

To designate particular form of pension voucher 1158 

May appoint medical referee and examining surgeons. 1159 

To approve bonds of pension agents 1160 

To appoint Superintendent of Hospital for Insane 1161 

May grant order for admission to same 1162 

May order confinement of convicts in same 1163 

May admit indigent deaf and dumb to Columbia Insti- 
tution 1164 

May authorize admission of blind persons in State in- 
stitution 1164 

To sigh patents to inventors 1165 

Office of, organization, &c 1166, 1168 

Secretary of the Navy: 

Kequisitions of, recorded by Fourth Auditor 614, 628 

Estimates for appropriations to be furnished him 1034 

Duties of 1036 

To keep record of public property in his department... 1036 

To execute orders of the President. 1037 

Has custody of property of Navy Department 1038 

Reports to Congress required of him 1040 

To collect all flags, &c., captured from enemies 1039 

To submit estimates in detail 1041 

Certain appropriations expended by his direction 1042 

To have charts, maps, &c., prepared at Hydrographic 

Office 1043 

To publish and distribute same to navigators, &c 1043 



INDEX. 541 

Secretary of the Navy: (Continued.) section. 

To place supervision of Nautical Almanac in suitable 

officer 1044 

To designate board of examining surgeons 1045 

May prescribe qualification for appointment and pro- 
motion as passed assistant pa3'masters 1045 

Bonds of same subject to his approval 1045 

To designate board for examination for appointment 

and promotion in engineer corps 1045 

May appoint acting assistant surgeons temporarily 1046 

And citizens as storekeepers on foreign stations 1047 

And fix amount of their bonds 1047 

May appoint gunnel's as inspectors of timber 1048 

May place officers on furlougii 1049 

May detail a line officer as aid of commander of a ves- 
sel or naval station 1050 

To notify members of Congress of vacancies at Naval 

Academy 1051 

To provide for education as naval constructors or steam 

engineers at the academy 1053 

For examination for admission to same. 1052 

May appoint cadet engineers in the navy 1053 

To arrange course of study, &c., at academy 1054 

To name the vessels of the navy, how 1055 

May change name of vessel purchased for navj'^ 1056 

To designate examining boards as to repairs of vessels.. 1057 

May sell condemned vessels and material 1058 

To report such sales to Congress 1058 

Kegulations, orders, &c., to be furnished naval officers.. 1059 

May confine insane persons of navy in hospital 1060 

May establish depots for coal and fuel 1061 

May substitute extract of coffee for coffee ration 1062 

To provide for examination of persons designated for 

marine corps 1063 

To deduct from pay of marine corps for marine hos- 
pital fund 1064 

To select public lands for production of ship timber.... 1065 
Purchases and contracts for supplies discretionary with 

him 1066 

To advertise for proposals for supplies 1067 

Contracts for same and for tobacco 1068, 1070 

May procure certain supplies, in his discretion 1071 

To give preference to productions of the United States.. 1071 
His contracts to be in writing and copies filed in Ee- 

turns Otfice.. 1072 

To furnish officers authorized to malve contracts with 

printed letter of instructions 1073 

Also to furnish forms of contracts, &c 1073 

May appoint special counsel in prize-cases 1074 



542 INDEX. 

Seceetaky of the ISTavy : (Continued.) sectiok. 

To provide for adjudication in prize and for sale of 

vessel, &c 1075 

To have charge of navypension fund 1076 

May mitigate fines, &c., for cutting, &c., sliip timber.. 1076 

To invest money of navy pension fund 1077 

To convene board to examine applicants for benefit of 

that fund 1078 

To certify applicant for pension to Commissioner of 

Pensions 1079 

Trustee of privateei's' pension fund 1080 

Has charge of naval hospitals 1081 

To deduct from pay of navy for iiospital fund 1081 

To collect fines, &c., i^iiposed on navy for same 1081 

To procure sites for hospitals 1082 

To procure asylum for decrepit persons of the navj\.. 1082 
Secretary of State : 

General duties of 56 

To afllx seal of the United States to official commissions.. 57 

To receive bills, &c., passed b}' Congress 58 

Publication of lav^'S and distribution of Revised Stat- 
utes 58 

To report registered seamen to Congress 61 

To proclaim amendments to the Constitution 60 

To lay before Congress annually, viz. : 

Report on foreign commercial relations 62 

Report of diplomatic information 62 

A list of all consular officers 62 

Report of tariff of consular and diplomatic fees 62 

Statement of such fees collected 62 

Statement of arrival of foreign passengers 62 

Of consular officers not citizens drawing salaries, &c.. 62 
Of expenditures from contiitgent fund for foreign 

intercourse 63 

To furnish Congressional Printer cop3' of every law, &c.. 64 

To publish consular and diplomatic information 64 

To designate newspapei-s for publication of laws, &c.. 65 

Passports to be issued by 66 

Consular bonds to be approved by 67 

May empower consuls to pay postage on detained let- 
ters 68 

Court-house and jail in China and Japan may be rented 

by 69, 70 

Exercise of judicial functions in certain Oriental coun- 
tries 71 

Extradition of criminals, when to act and how 72 

To make extra allowance to consular officers at Paris.. 73 
Time of transit between diplomatic and consular posts 

to Washington and vice versa 74 

To prescribe duties of assistants, solicitor, and others.. 75 



INDEX. 



543 



Secretary op State : (Continued.) „„^ 

Accounts approved by, where settled oofa 

Copy of postal conventions to be sent to 840 

To furnish same to Congressioual Printer.. ;... 840 

May designate legations and consulates to be supplied 

witli public documents m^ 

Secretary of the Treasury : o^i o-o 

Chiefs and assistant ciiiefs in office of ool, 60^ 

JSTot to engage in trade or commerce 187 

General duties of 1^° 

Management of tlie revenue and public credit 18b 

To prescribe forms of accounts, grant warrants, &c.... 188 

To make reports to Congress 188 

Duties as to collection of the revenue IJ^ 

To enforce the revenue laws and prescribe forms 190 

May discontinue ports of delivery, when 191 

May employ persons to assist in collecting moneys 

withheld • 192 

To report to Congress rules for appraisement of mer- 

clitinflisG * -tyo 

Exports and'imports, statement to be furnished to the 

Public Printer • 194 

To prescribe the duties of Deputy Commissioner of 

Internal Eevenue • 1^5 

May direct district attorneys to defend collectors of 

OLTStomS ••••••• " J. t70 

May regulate free entry of certain goods 197 

Druo's and medicines, to prevent import of adulterated.. 198 

May'^invest deputy collector with powers of principal.. 199 

Special agents may be appointed by him 200 

Decision as to revenue laws conclusive, when 201 

To abolish naval office, when 202 

May supply deficiency in compensation of principal 

officer of "customs 203 

May increase compensation of customs inspectors........ 204 

To authorize entry of imported goods without invoice.. 205 

To establish standard for sugars imported 206, 207 

To adopt hydrometer to ascertain proof of liquor 208 

May authorize bond to produce proof of character of 

imported goods ••••;•••;•: n?^ 

May entertain appeals from collector's decisions 210 

May direct appraiser to act out of his own district...... 211 

To prescribe rules for appraisement of imported goods.. 211 

May lease warehouse for stoi-age of imported goods 212 

Also cellars for wines and distilled spirits 212 

Also yards for mahogany and other woods, coal, &c.... MJ, 
May pay claimants ' net proceeds of sale of bonded 

goods ; • 21d 

Free dutv to war vessels of foreign nations, when 214 

Befund of duties on goods injured or destroyed 215 



644 INDEX. 

Secretary of the Treasury : (Continued.) section. 

To designate common carriers for transportation of 

dutiable goods 216 

May establish bonded warehouses for transportation 

purposes 217 

And tlie route of transit, form of bond, &c 217 

May designate certain routes to Mexico 218 

Refund of duties by 219 

Authority as to di'awback of duties 220, 221 

May extend or cancel export bonds, when 222 

Remission of forfeiture on seized goods under $500 

value 223 

May allow compensation to district attorneys, when... 224 

Remission by, of forfeiture vessels in certain cases 225 

May permit foreign vessels to unload Canadian prod- 
ucts, when 226 

May allow extra compensation to internal-revenue col- 
lectors 227 

To designate collector of internal i-evenue to have 

charge of export goods subject to tax, when 228 

May restore surplus of sales under distraint for taxes.. 230 

Awards to informer under internal-revenue laws 229 

Abatement of internal taxes on distilled spirits by 231 

Compromise of internal-revenue cases 232, 754 

To permit free withdrawal of alcohol by scientific insti- 
tutions 233 

Autliority as to fraudulent claim for drawback 234 

May alter stamps, &c., of internal revenue 235 

Restoration of pi'oceeds of sale under internal-revenue 

forfeitures 236 

Authority as to frauds on internal revenue 237 

Discharge of insolvent debtors 238 

To retain moneys due States and apply same to in- 
debtedness 239 

May sell light-house property, when 240 

May withhold payments to railroad companies, when.. 241 

May remit additional duty on transportation bond 242 

Remission of fines, penalties, and forfeitures 243, 244 

Compensation to informers and others by 246 

General-order warehouse to be established by 247 

As to indebtedness of Pacific railroad companies 248 

May cause reliquidation and refund of duties in certain 

cases 249 

Ruhng of, not to be reversed, unless 250 

To withhold payment to public creditors indebted to 

the United States 251 

Safe-keeping and disbursement of public money by. 252-279 

To direct penalty in bonds of disbursing oflicers 252 

May authorize assistant to sign warrants, 253 

May authorize receipt of gold and bullion on deposit... 254 



INDEX. 545 

Secretaby of the Treasury: (Continued.) section. 

To issue certificates tlierefor receivable for duties 254 

Estimates of revenue and expenditures by 255 

Reports to Congress as to estimates, contracts, &c 255 

To report monej^s expended at custom-liouses 255 

Also number of persons employed 255 

To publish statement of quarterly receipts, &c 256 

Also Treasurer's weekly statement of balances, when.. 257 
May designate officer to disburse appropriation for 

public buildings.... 258 

Collectors of internal revenue as disbursing officers 259 

May designate depositaries for internal-revenue mon- 
eys 260 

May allow drawback on liquors and other articles 261 

May direct penalty in bonds of Assistant Treasurers 

and mint officers 262 

May employ special agents to disburse 263 

May direct at intervals payments into Treasury 264 

May direct deposits elsewhere than with depositaries, 

when 265 

May transfer moneys from one depositary to another... 266 

To examine depositaries' books by special agents 267 

May" direct examinations of books, &c., of receivers of 

public moneys 268 

To suspend disbursing officers, when 269 

May allow additional expenses of disbursing officers.... 270 
May make extra compensation to collectors of customs, 

when 271 

Estimates of appropriations, duty as to 272, 273, 274 

• To draw warrant on Treasury for moneys appropri- 
ated 275 

"Warrants to specify what, and to be charged on books 

in his office 276 

To report balances of appropriation to proper Auditor. 277 

To include same in surplus-fund warrant, when 277 

To carry unexpended balances to surplus fund 278 

May designate national banks as depositaries 279 

To instruct certain officers as to United States notes 

and securities, to prevent fraud 280 

Support, &c., of public credit by 281-299 

To prescribe form and denomination of United States 

notes, &c 281, 282 

To set apart sinking fund and keep record of bonds 

applied 283 

May apply proceeds of gold to cancellation of certain 

bonds 284 

To pay any interest due on public debt 285 

May anticipate sucii payment 286 

May purchase coi4i 287 

May replace destroyed or defaced bonds 288, 289 

35 



546 INDEX. 

Seceetaey of the Tbeasiiry: (Continued.) section. 

Also lost registered bonds 290 

May issue registered bonds in lieu of coupon bonds 291 

May exchange five per cent, bonds for those of loan of 

1858 292 

District of Columbia three-sixty-five bonds 293 

To pay judgments of Court of Alabama Claims 294 

To set apart fund in trust for Ute Indians 295 

To issue silver coins in redemption of fractional cur- 
rency 296 

Reduction of circulation of legal-tender notes, when.... 297 
Eedemption of bonds in coin for account of sinking 

fund 298 

Issue of coin for legal tenders 299 

Legal tenders, in such case, to be I'etired on destruction 

of fractional currencj'^ 299 

To report statistics, commei'ce, &c., to Congress an- 
nually 300 

To report persons employed in Coast Survey 301 

Appointment of Comptroller of Currencj^ on recom- 
mendation of.... 302 

To apportion circulation of. national banks 303 

To direct coinage and assay of bullion, &c 304 

As to fur-bearing animals in Alaska 305 

May prohibit importation of cattle, when 306 

To protect domestic trade-mark of watch manufacturers. 307 
Maj^ nationalize wrecked foreign-built vessel, repaired, 

&c 308 

May nationalize vessels owned by residents of Alaska.. 309 

To provide forms for registry of vessels 310 

May authorize new certificate of registry, when 311 

May license yachts and exempt them from entering or 

clearing. 313 

To provide system of numbering registered vessels, &c. 312 
To establish life-saving stations on the coasts, &c... 314, 316 

May employ keepers, &c., for same.... 314, 315 

May sell materials of same 316 

May remit penalties incurred in connection with that 

service... 316 

May authorize surveyor of port of delivery to enroll 

vessels 317 

To direct enforcement of steamboat inspection laws.... 318 
May promote use of petroleum and other oils for motive 

power of vessels 319 

President ex officio of Light-house Board 320 

May assign superintendence of light -houses, &c., to 

collectors of customs 321 

May regulate pay of keepers 321 

May discontinue and re-establish lights, when 321, 455 



INDEX. 547 

Secretary of the Treasury : (Continued.) section. 

May make allowances to officers and men of army and 

navy on coast-survey duty 322 

May execute quarantine and healtli laws 324 

May dispose of maps and charts of coast survey 323 

To appoint Supervising Suro-eon of Marine Hospitals... 325 

Disposition of fund for marine hospitals 326 

May sell or lease marine hospitals 327 

To inspect books, &c., of Union Pacific Kailroad... 328, 329 

Duty of investigation in cases of frauds 330 

To prohibit transport of propertj^ to insurrectionary 

district 331 

Management of public accounts 332-341 

To cause settlements of same to be made within fiscal 

year, unless 332 

To lay before Congress Auditors' reports as to applica- 
tion of appropriations for War and Navy Depart- 
ments 333 

Also statements of receipts from internal taxes 334 

Also account of Superintendent of Treasury buildings. 335 

May send a claim to Court of Claims, when 336 

To advise accounting officers of designation of person 

to an office 337 

All warrants of, to specify the appropriation 338 

To apply balances only to expenses of fiscal year, 

except 339 

As to covering balances in the Treasury 340 

To report claims allowed to Congress 341 

As to public property and miscellaneous 342-346 

Approval of sale by Solicitor of certain class of prop- 
erty 342 

May contract for securing abandoned property 344 

Deposit of funds of Smithsonian Institution 345 

Maj' defer operations on public buildings 346 

May set aside selection of site for same 347 

Ofilce of Sccretarj'^, organization of divisions in, &c... 349-358 

First and Second Assistant, duties of 355, 356 

Appeal from decision of collector in customs cases.. 386, 387 

Decision on same final, unless 388 

To call five-twenty bonds by public notice 416, 417 

Revenue marine, vessels in charge of 424, 425 

May convene Light-house Board 448 

Marine hospitals under direction of 475 

Balances of adjusted accounts certified to bv Regis- 
ter 673, 685 

To be furnished annual estimates by Postmaster-Gen- 
eral 847 

Secretary of War: 

General duties of 99 

In absence of, Chief Clerk to sign requisitions 97 



548 INDEX. 

Secbetary of War: (Continued.) section. 

Custody of department books, propertj', &c 100 

Directs purchase, transportation, &c., of army sup- 
plies 101,102 

To control araiy transportation 103 

To provide for meteorological observations and storm 

signals 104 

Also for signal stations, reports, and signals 105, 106 

To furnish soldiers duplicate of discharge certificate.... 107 

To detail emploj'ees to administer oaths to accounts... 108 

May sell surplus charts to navigators 109 

To report to Congress appi'oprlations, estimates, and 

balances 110 

Also contracts and expenditures for contingent ex- 
penses Ill 

Also proposals for buildings or materials 112 

Also examinations, &c., as to river and harbor surveys 113 

Also returns of State militia 114 

To permit trading at military post on frontier 115 

To issue arms, &c., to colleges, &c 116 

To assemble an army retiring board 117 

May order gratuitous issue of clothing to soldiers, &c., 

when 118 

May detail armj' officers as instructors at West Point.. 119 
To regulate care, purchase, &c., of army supplies.. 120-122 

To select commissary sergeants 123 

To commute rations of coffee for exti'act of coffee, &c. 124 

To regulate supplies of ordnance and stores 125 

To designate board to examine for appointment as 

assistant surgeon 126 

To appoint hospital stewards 127 

To detail non-commissioned officers to signal duty 128 

To establish regulations for examination of non-com- 
missioned officers for appointment as commissioned 

officers 129 

For examination of appointf^es to Military Academy... 130 

To exercise general charge over academy, &c.> 131 

To assign Judge-Advocate as law professor in 181 

Duties as to militarj^ prison at Rock Island 132 

To direct Adjutants-General of States as to returns of 

militia :... 133 

To abolish arsenals when unnecessary 134 

To distribute quota of arms, &c., to States , 135 

To entertain appeals from decision of Chief of Engi- 
neers in charge of Washington Aqueduct, and to 
receive his reports as Superintendent of Public 

Buildings 136 

Duties as to bounty, prize-money, &c., to colored sol- 
diers and marines, &c 137 

Custodian of retained bounty fund 138 



INDEX. 549 

Secretary op War : (Continued.) section. 

To require written contracts, and copies to be filed in 

Eeturns Office 139 

To furnish forms, &c., to officers making contracts 140 

To furnisia transportation to certain persons 141 

To admit army officers, soldiers, and employees to 

hospital for insane 142 

Purchase of land for national cemeteries by .' 143 

To cause erection of porter's lod^e at entrance of same 144 
To appoint superintendent of each national cemetery.. 144 

To detail officer to inspect same, &c 145 

To cause graves to be marked and register of burials to 

be kept 146 

Duties as to island of Mackinac and National Park. ... 147 
To establish water gauges for lower Mississippi and 

tributaries 148 

To autliorize Ciiief Clerk to sign requisitions 149 

To control improvement of Mississippi River 150 

To operate, &c., certain military telegraphs 151, 152 

Duties as to disbursements 153 

Duties as to tolls of Louisville and Portland canal 154 

As to contracts and material for public improvements. 155 

To erect headstones over soldiers' graves 156 

Publication of official records of "War of the Rebellion. 156 
Contingent expenses of his department, by whom set- 
tled 520 

Requi.sitions of, recorded by proper Auditors 574, 593 

Receipts and expenditures, account kept, by whom 574, 593 
May require report of Second and Third Auditors. 

wlien 574, 593 

Ships and Vessels: 

Remission of forfeiture of, in certain cases 225 

Certain trade in foreign vessels permitted, when 226 

Register to wrecked foreign vessel, when repaired, &c. 308 

New certificate of registry to issue, when 311 

Numbering of registered and enrolled vessels 312 

Yaclits may be licensed and exempt from entry and 

clearance 313 

Surveyor of port of delivery autliorized to enroll 317 

Use of petroleum, &c., as motive power 319 

Navigation Division, duties of, as to 396-411 

Registering, &c., of, and marine documents to 396-398 

Protection of passengers in, also of emigrants 396, 404 

Entry and clearance of, requisites of 400-402 

Tax on tonnage of 405 

Remissions as to forfeiture of 409, 410 

Regi.stry cancelled, when, &c 676, 677 

Copies of registry certificate on file with Register 678 

Change of master, name, &c., of record, where 678 

Title to, of record in Register's office 704 



550 INDEX. 

Ships and Vessels : (Continued.) section. 

Allowance to, for carrying letters, when 903 

Searches and seizures of letters on board of 904 

Signals : 

Secretary of War to provide for, &c 105 

To detail non-commissioned officers to signal duty 128 

Naval signal office 1090 

Sixth Auditor: 

Orioin and oi'ganization of office of 637, 638, 640 

Duties of Auditor and Deputy 639-654 

To settle accounts of Post Office Department 641 

To make quarterly settlements 641 

To report to Postmaster-General, when.... 641 

To report delinquents to same 641 

To register, charge, and countersign Postmaster-Gen- 
eral's warrants 641, 650, 852 

Appeal from decision of, to First Comptroller 642 

To superintend collection of penalties and debts due 

Post Office Department 643 

To keep separate account of money-order business 644 

Quarterly statements of expense of postal service 645 

Compromise of judgments 646 

To furnish certified papers for suit, when 646 

May administer oaths 647 

Remission of penalties bj^ 648 

Copies of papers certified by, evidence in court 649 

Application of payments made by postmaster execut- 
ing new bond 651 

To notify Postmaster-General of deficiency in post- 
master's accounts 651 

Transcript of money-order account, prima-facie evi- 
dence in court 652 

To show financial condition of Post Office Department 

annually 653, 846 

To report compensation of postmaster, when 654 

Examining Division, office of 657 

Registering and Book-keeper's Divisions 658, 659 

Stating and Collection Divisions 660, 661 

Foreign Mail, Pay, and Money-order Divisions. 662, 663, 667 
Postmaster-General to notify of appointments and 

removals ,. 855 

SiiAVE Trade: 

President may suppress, &c 21 

Smithsonian Institution : 

Accounts for preservation of collections in, where set- 
tled 636 

Soldiers : 

Lost discharge certificates of, to be furnished, when... 107 
Bounty, prize-money, &c., due colored soldiers and 
marines 137 



INDEX. 551 

Soldiers : (Continued.) section. 

Colored, retained bounty fund in custody of Secretary 

of War 138 

Deposits by, with pa3'masters 167 

Pay and bounty claims 521 

Graves of, headstones for deceased 156 

Solicitor-General : 

To conduct suits in Supreme Court and Court of Claims, 

wlien 961 

Duties of, generally 983 

Solicitor of Internal Kbvenue: 

Duties of 732, 782 

Under supervision of Attorney-General 954 

Solicitor of Treasury : 

Sale of property bj^ 342 

Discharge of seized or attached property by 343 

Delinquent officers reported to, for suit 501 

Under supervision of Attorney-General 954 

Office of, a Bureau of Department of Justice 985-987 

Transfer of assistant, &c., to that department 987 

Organization, origin, and purpose of office of 986, 988 

Written opinions of, may be required by Attorney- 
General 989, 991 

To perform duties by direction of Attorney-General... 990 

To prosecute and defend suits, when 991, 992 

Has charge of certain books, &c 993 

To charge United States attorneys with customs bonds 

deliyered for suit 994, 995 

To take cognizance of frauds on revenue 996 

To establish regulations for 'col lectors of customs. Uni- 
ted States attorne3''s, and marshals 997 

To instruct United States attorneys, marshals, and 

clerks of court as to suits 997 

To direct prosecutions under national banking laws... 998 

To report moneys collected 999 

Keports to, by 1000-1002 

Copies of papers under seal of, evidence in court 1003 

To direct suit against delinquent officers reported by 

Comptroller 1004 

To examine certain official bonds for approval 1005 

To receive reports of seizures 1006 

To issue distress warrants against delinquent officers.. 1007 
Compromise by, of claims of the United States.. 1008, 1022 
May appoint agent to bid in lands for the United States 

on execution 1009 

To sell, &c., lands acquired in payment of debt 1010 

In charge of lands and property so acquired and of all 

trusts, &c 1012 

May release same by deed, when , 1012 



552 INDEX. 

Solicitor of Teeasury : (Continued.) section. 

May stipulate for discliarge of public property from 

attachment or seizure 1013 

To prosecute defaulting contractors for public-printing 

paper 1014 

Fees to special counsel in prize cases, allowance of, by.. 1015 

Law library in office of 1017 

Has charge of Secret Service Division 1018 

Duties as to remissions of fines, &c 1019 

His consideration of questions arising under customs 

laws \ :..... 1020 

Official bonds, contracts, and legal instruments for his 

examination 1021 

Printed regulations of instructions to officers, &c.. 1023-1025 

Southern Clams Commission. (See Claims.) 

Special Agents : 

In departments generally, bond of 30, 48 

Of Treasury, appointment, number, and duties 200 

Under charge of Division of Special Agents 436 

Assignment of, accounts of, &c 436 

Of internal revenue, Division of 791 

Special Agents, Division of : 

Duties of Division of, in office of the Secretary of the 

Treasury ; 436-440 

Assignment of special agents and accounts of 436 

Smuggling, prevention of 437 

Supervision of customs officers by 438 

Of transportation of goods by 439 

Of warehouse and bonded-route bonds by 440 

Ti-ade with Mexico and Canada, regulation of, by 440 

Stamps : 

Internal revenue, accounts for, where settled 636 

Accounts of stamp agents for 636 

Questions as to, where considered 784 

Internal revenue, issue, safe-keeping of, &c 790 

Postal stamps, envelopes, &c., sale of, how regulated.. 886 

Preparation of postal stamps and envelopes 886 

Of same for official use 887 

Division of, in Post Office Department -. 943 

State Department : 

Organization of 55, 81 

Seal of, in custody of the Secretary of State 57 

Officers of, in foreign service 77 

Diplomatic officers of 78 

Consular officers of 79 

Assistant Secretaries, duties of 81 

Consular and other Bureaus of 82-94 

Rolls, library, and archives of, Eevolntionary arch- 
ives 90, 91 

Pardonsand passports.. 94 



INDEX. 553 

State Depaetment : (Continued.) section. 

Translator in , 94 

Indexes and Arciiives, Bnrean of 90 

Accounts of, settled by Fifth Auditoi" G31 

Disbursing clerk of, accounts, where settled 636 

Stationery : 

Contracts for, by executive departments 52 

Division of, in office of Seci*etary of the Treasury, du- 
ties of 433-435 

Statistics, Bureau of : 

Division of, in State Depai'tment 92 

Report of, by Secretary of the Treasury 300 

Purpose and duties of 480 

Chief of, duties generall}'' 481 

To prepare reports of exports and imports 483 

Also annual statement of registered vessels, &c 484 

Also of warehoused goods transported, &c 485 

. Also statistics of manufactures 486 

Divisions of, and organization 487 

Division of, in State Department 92 

Of suits and crimes to be reported by the Attorney- 
General.. 974 

Of education.. 1371 

Statutes, United States : 

Publication and distribution of, by Secretary of State.. 59 

Steam Engineering : 

Bureau of, in ISTavy Department, duties of 1086 

Suits : 

Transcript of aaQoants prima-facie evidence in 580, 594 

Conducted by officers of the Department of Justice.. 956, 957 
Against officers of Congress, Attorney-General to de- 
fend 966 

Special counsel in, commissioned by Attorney-General.. 970 

Reports of, to Congress 974 

Prosecution and defense of, by Solicitor of the Treas- 
ury 991, 992 

Instructions to United States attorneys and others 

in 997,1023-1025 

Under national bank laws directed by Solicitor of the 

Treasury 998 

To be reported to Solicitor of the Treasury 1000-1002 

Against delinquent officers, directed .by Solicitor of 
Treasury 1004 

Supplies : 

Contracts for, by execniive departments 52 

Care, purchase, and accountability for 120-122 

Ordnance and ordnance stores regulated by Secretary 
of War 125 

Surgeons : 

Board of examination for army assistant ^ 126 



554 INDEX. 

Surgeon-General's Bureatj: section. 

Duties of 171, 172 

Swamp Lands, Division of: 

111 Land Office, duties of 1254 



Telegraphs, Military : 

Secretary of War to operate certain 151, 152 

Third Assistant Postmaster-General: 

Divisions under charge of 941 

Third Auditor : 

General duties of and accounts settled by 590, 592, 599 

May take testimony as to claims for steamboats, &c.... 592 

To register requisitions of Secretary of War... 593 

To keep accounts, receipts, and expenses of War De- 
partment 593 

To receive accounts adjusted and preserve same 593 

To report application of moneys appropriated 593 

To report as Secretary of War requires, when 598 

Transcript of account of, prima-facie evidence of bal- 
ance due 594 

Claims under act of July 4, 1864 595 

Same act extended to claims for steamboats, &c 596 

Organization of office of 597 

Deputy, duties of 597 

Book-keeper's Division, office of, duties of 598 

Appi'opriation and money accounts kept in same 598 

Requisitions charged in same 598 

Quartei-master's Division, duties of 599 

Accounts settled by and how 599, 600, 601 

Subsistence and Engineer Division, duties of 602 

Accounts settled by 602, 603 

Claims Division, duties of, claims settled in 604 

Pension Division, pension accounts settled in 605-608 

Collection Division, duties of 609-611 

Checks upon double or fraudulent payments 610 

Timber-Culture Entry. (See Public Lands.) 

Topographical Office : 

In Post Office Department, duties of 951 

Town Sites on Public Domain. (See Public Lands.) 

Trade : 

At military posts on frontier 115 

Certain officers of Treasury not to engage in 187 

Trade-marks : 

Of watch manufacturers, protection of 307 

Transfer of right to, may be regulated by whom. 1367 

Registration and protection of 1337, 1365 

Restrictions as to registry of 1366 

Renewal of • v ■•• 1339 



INDEX. 555 

Treasurer of United States: section. 

Bonds of assistants, approval of, &c 262, 1005 

General account of, kept by Division of "Warrants, &c. 361 
Funds lost by accident, &c., charged to account of 

"• unavailabies " .• 361 

Draft of, in payment of warrant of Secretary of Treas- 
ury •• 365 

Origin and general duties of 705-716 

To disburse moneys on warrant of Secretary of Treas- 
ury 706 

To render his accounts to Comptroller quarterly 707 

To submit moneys in his hands to inspection 707 

To deposit ambun ts of outstanding drafts, &c 708 

To report condition of disbursing officers' accounts, 

when 709 

To lay copies of his accounts before Congress 710 

To report state of Treasury 710 

Prohibited from engaging in business for gain with the 

department ••• 711 

Moneys on deposit subject to his draft 712 

ISTot to loan, use, or deposit in bank, &c., public mon- 
eys 713 

To redeem notes of national banks, when 714 

To return for redemption notes of failing national 

banks 715 

Custodian of stocks, bonds, &c., held for Indians 716 

Subordinate officers of 717 

Assistant Treasurer to act in place of, Avhen 718 

Deposit books of bonds by banks open to Comptroller. 804 

Has access to books of Comptroller of Currency 804 

To authorize banks to receive interest on bonds de- 
posited 805 

Cashier in office of, duties of 719 

Cliief Clerk in office of, duties of 720 

Division of Issues, also of Redemption, in office of.. 721, 722 
Division of Accounts, also of Loans, in office of... 723, 724 

Division of National Banks, in office of 725 

Treasury Department : 

Date of establishment and organization of 179 

Officers of 180 

Bureaus of, enumerated 181 

All claims adjusted in 183 

Contingent expenses of, &c., accounts for 186 

Certain officers not to engage in trade or business of 

department for gain 187 

First and Second Assistant Secretaries, duties of... 355, 356 

Chief Clerk, duties of 357 

Superintendent's Bi-anch 357 

Light-house Board...?. 446-457 

Bu'- ^k of the Mint 458-470 



556 INDEX. 

Treasury Department : (Continued.) section. 

Construction Brancli , 471-473 

Eno^raving and Printing ! 474 

Office of Supervising- Surgeon-General 475 

Treaties : 

President may make, with advice of Senate 5 

Accounts under, with foi-eign nations, settled by whom. 632 

V 

Virginia Military Bounty: 

Description of 1202 

Patents for lands baseed on, where issued 1253 

W 

War Department : (See Secretary of War.) 

Organization of, &c 95, 98 

Chief Clerk of, duties of 96, 97 

Property, &c., of, in charge of Secretary of War 100 

Chief Clerk may be authorized to sign requisitions, 

when 149 

Adjutant-General's Bureau of 157 

Quartermaster-General's Bureau of 158-165 

Paymaster-General's Bureau of 166 

Commissary-General's Bureau of 168 

Surgeon-General's Bureau of 171, 172 

Office of Chief of Engineers 173, 174 

Office of Chief of Ordnance 175 

Office of Military Justice 177 

Office of Inspector-General 178 

Accounts, receipts, and expenses kept by Second Audi- 
tor 574 

Accounts of, settled by Second and Third Audi- 
tors 570, 572, 590 

Warrants, Estimates, &c., Division op : 

Office of Secretarj' of Treasury 359-372 

Book of estimates, &c 360 

Appropriation accounts opened and kept bj'' 361 

General account of moneys kept by 361 

Treasurer's general account kept b.y 361 

Balances of appropriations taken up by surplus-fund 

warrant 361 

Account of "• unavailables " explained 361 

Appropriation warrants described 362, 363 

Pay wan-ant described 364 

Covering-in warrants explained, form of 366 

Public-debt statement prepared bj^ 370 

Sinking-fund account kept by • 370 

Aids in preparation of report on finances.... ; 370 



INDEX. 557 

Washington Aqueduct : section. 

Appeals from decision of chief engineers in charge of.. 136 

.Washington, City of : 

Misappropriation of streets, &c., in, to be prevented... 1118 

West Point Academy: 

Secretary of War may detail army officers as instructors. 119 

To make regulations for examination of appointees 130 

To arrange course of study therein 131 

To have general charge of, through such officer as he 

shall assign 131 

Judge-Advocate of army professor of law in 131 



Yaeds and Docks : 

Bureau of, in Navy Department, duties of 1083 

Navy-yards and Naval Asylum undercharge of 1083 

Yellowstone National Park : 

Control of, by Secretary of Interior 1151 

Lease of lands in 1151 

Protection of 1151 



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